(navigation image)
Home American Libraries | Canadian Libraries | Universal Library | Community Texts | Project Gutenberg | Children's Library | Biodiversity Heritage Library | Additional Collections
Search: Advanced Search
Anonymous User (login or join us)
Upload
See other formats

Full text of "Costs and economies of scale in feed manufacturing"

Historic, archived document 

Do not assume content reflects current 
scientific knowledge, policies, or practices. 



mo 



COSTS AND ECONOMIES 

OF SCALE IN FEED MANUFACTURING 




MARKETING RESEARCH 

REPORT NO. 815 

ECONOMIC RESEARCH SERVICE 

U.S. DEPARTMENT OF AGRICULTURE 



PREFACE 

This study is part of the Department ' s broad program of economic research 
directed toward expanding market outlets and increasing efficiency in marketing 
farm products. The farmer has a double interest in the feed industry's effi- 
ciency since he produces the feed ingredients and also purchases the finished 
product . 

This is the eighth and final report resulting from research initiated by 
the Department in 1956. Earlier reports were: "Case Study of Labor Costs and 
Efficiencies in Warehousing Formula Feeds" (Mktg. Res. Rpt. 205); "Formula- 
Feed Warehousing Costs- -A Study of Improving Efficiency in Marketing of Farm 
Feeds" (Mktg. Res. Rpt. 268); "Labor and Capital for Pelleting Formula Feeds" 
(Mktg. Res. Rpt. k-63) ; "Labor and Capital for Mixing Formula Feeds" (Mktg. Res. 
Rpt. 56k); "Operating Costs in Packing Mixed Feeds" (Mktg. Res. Rpt. 658); 
"Ingredient Handling by Feed Manufacturers --Capital and Labor Requirements" 
(Mktg. Res. Rpt. 727); a &d- "Processing Feed Ingredients --Costs, Labor, and 
Capital Requirements" (Mktg. Res. Rpt. 731)- 

No report of this type is possible without the basic data supplied by 
individual plants and companies in the industry. The author wishes to acknowl- 
edge the individuals and their companies who cooperated in our research pro- 
gram. The Midwest Feed Manufacturers Association did much of the pioneering 
and preliminary research in cost and efficiency in feed manufacturing as part 
of its Feed Production School Program. Acknowledgment is due to the equipment 
manufacturers and their engineers who made available equipment and facility 
cost information which was vital to these studies . 



CONTENTS 

Page 

Summary i 

Introduction 1 

Methodology 2 

Basic mill operations h 

Model mills 7 

Specifications for model mills 8 

Investment in equipment and facilities Ik 

Operating costs l6 

Fixed 16 

Variable 1 21 

Total 29 

Economies of scale 3I1- 

Shortrun average costs 3^ 

Appendix A- -Total plant cost 35 

Appendix B- -Labor inputs and costs 49 

Appendix C- -Basic equipment in models 57 

Appendix D- -Feasibility of a second shift 57 

Washington, D. C March 1968 



For sale by the Superintendent of Documents, U.S. Government Printing Office, Washington, D.C. 20402 



SUMMARY 

Recent technological developments and shifts in the production and con- 
sumption of mixed feeds have had marked effects on the size and operation of 
feed manufacturing plants. The mixed feed industry has heen decentralizing 
manufacturing facilities, specializing production, and adding pelleting and 
bulk handling operations. These changes have resulted in changed labor require- 
ments and costs of operation. 

This report provides information to help feed manufacturers make invest- 
ment decisions on whether to modify existing plants or to build new ones . 
Analyses in the report show the effects on costs of size of plant, number 
of shifts, hours of operation, and utilization of the rated capacity of the 
plant. Estimates of investment requirements and costs are included for ^k 
model plants--nine different operations in each of six different plant sizes 
ranging from 80- to 300-ton capacity for an 8-hour day and from kO- to 100- 
percent utilization of rated capacity. The effects of variations in the pro- 
portion of total plant output which is pelleted and/or packaged are estimated. 

Total investment requirements for equipment, facility, and land for the 
80-ton model are estimated at $309,730. This model (without pelleting and 
packaging equipment) has an investment of $14.89 per ton of output. A 300-ton 
plant which pellets its entire output and packages 50 percent of its output 
has the highest total investment --$91 5 A55? or $11.73 P er "ton of output. 
Facility investment in all plants accounts for k-0 to 50 percent of the total. 
Larger volume plants tend to have a higher percentage of total investment in 
equipment. Investment costs are greater for plants which provide for pellet- 
ing and for both packaged and bulk shipments . 

Total operating costs per ton of output ranged from $7-13 "to $3-0^. An 
80-ton operation, pelleting and packaging its entire output, had the highest 
cost. The lowest cost was for the 300~"ton operation with no pelleted feeds 
and with the total output handled in bulk. Total operating costs declined 
about kO percent between similar operations of the smallest and largest volume 
groups. Greatest reductions in total operating costs occurred as volume in- 
creased from 80 to 200 tons per 8-hour day. 

Total fixed costs ranged from a high of $2.80 per ton in the 80-ton plant 
to a low of $l.Mi in the 300-ton plant. Average fixed cost was $2-59 per ton 
for the 80-ton unit and $1.6^- per ton for 300-ton plant. Lowest fixed costs 
were for plants not equipped for pelleting or packaging and highest costs were 
for the plants equipped to perform these functions . 

Fixed costs accounted for kO to 50 percent of total operating costs. For 
all bulk operations, regardless of volume size, fixed costs were a higher 
proportion of total costs . 



Depreciation was the largest fixed cost item- -ranging from a high of 
$1.07 per ton for the smallest to k6 cents per ton for the largest plants. 
Equipment depreciation accounted for 60 to 75 percent of total depreciation. 

The analyses in this report give definite indications of economies of 
scale. Costs were synthesized for various levels of output ranging from ^0 to 
100 percent of capacity. As operations approached maximum capacity there was 
increased utilization of labor;, yielding a lower labor cost per ton of output. 

Total man-hour requirements for all operations ranged from 0.29 man-hour 
per ton in the most efficient operation to 1 man-hour per ton in the least 
efficient. The operations which pellet or package finished feed require con- 
siderably more labor and more initial investment than other operations in man- 
ufacturing mixed feeds, and were major factors affecting operating costs. 
Operations which pellet and package their total output require at least twice 
the man-hours per ton as the operations with no pelleting or packaging. 

Three major cost categories accounted for 85 percent of the reduction in 
cost as levels of output rose. Labor accounted for about 38 percent, owner- 
ship for 36 percent, and administrative costs 11 percent. 

When plant costs were estimated for a l6-hour day, costs per ton of output 
were reduced an average of 20 percent. Total cost ranged from $2-31 in the 
300 -ton plant to $5-76 per ton in the 80-ton plant. Almost all of the savings 
between the 8- and l6-hour operations were in fixed costs . Operations which 
either pelleted or packaged output appeared to have smaller savings. 



11 



COSTS AND ECONOMIES OF SCALE IN FEED MANUFACTURING 



By Carl J. Vosloh, Jr., Agricultural Economist 
Marketing Economics Division 
Economic Research Service 



INTRODUCTION 

A primary question facing feed manufacturing firms is the optimum size of 
manufacturing facility that would minimize the total feed cost per ton to the 
farmer. The optimum plant size depends on economies in manufacturing as 
well as other important factors. Management must analyze and carefully con- 
sider the characteristics of livestock and poultry production within the area 
that a given plant will serve. These factors will have considerable impact on 
the size and type of feed mill as well as its distribution system. 

The mixed feed industry has grown rapidly and has changed markedly since 
World War II, in response to many economic and technical developments. Large 
numbers of farmer- feeders have shifted from home-produced to commercial feeds. 
They have insisted on buying improved- quality mixed feeds made possible by 
advances in animal nutrition. Today, most formula feeds contain between 15 and 
25 ingredients, microingredients, and drugs. Nutritional research has shown 
how livestock and poultry production can be increased per unit of feed by the 
addition of certain ingredients, such as vitamins, antibiotics, hormones, and 
drugs. 

Strong economic pressures on agriculture have made farmer-feeders more 
aware of production costs. Feed costs account for about two-thirds of the live- 
stock and poultry production costs. Farmers are demanding low-cost feeds with 
more free services from the manufacturer. These services include free advice 
on feeding and production, free delivery, credit, custom-prepared feeds, and 
quantity discounts . 

At the same time, changes in the location of major livestock and poultry 
producing areas in the United States forced the mixed feed industry to move 
also . This geographic movement toward major feed- consuming areas and increas- 
ing demands on the industry for more services contributed to the decentraliza- 
tion of the mixed feed industry. The trend from distant large-scale mills with 
extensive distribution organizations to local, demand-oriented feed mills 
supplying local production units has been quite significant. 

During this period of change, developments in technology have contributed 
to pressures on the industry to alter plant design, equipment, and operations. 
New technology and equipment have made possible tremendous improvements in 
plant operating efficiency since World War II. The advancements in technology 



and competitive pressure are quite evident in the location shift of feed manu- 
facturing facilities . 

Relocating feed manufacturing facilities into the major agricultural pro- 
duction and consuming areas offers potential cost reductions by making pos- 
sible (l) the operation of highly efficient, specialized feed mills, (2) direct 
distribution of feed to the production units, and (3) lower transportation 
costs for grain and other feed ingredients. 

METHODOLOGY 

This study is concerned only with plant facilities and operating costs 
involved in manufacturing mixed feeds. It does not consider optimum plant 
location, which would require examination of ingredient purchasing and distri- 
bution patterns and costs. 

Feed manufacturing includes a number of basic operations . An earlier 
study showed that several of these were being performed inefficiently and 
offered information on great opportunities for improvement, l/ These were 
researched first in detail to provide pertinent data to plant managers. The 
overall project was approached in this manner, since the industry recognized 
that the most urgent need was for cost and efficiency studies on these ineffi- 
cient processes. Previous studies have been made of all operations in order 
of their importance. This report updates these studies and combines them into 
the "total package" of feed manufacturing. 

The economic-engineering approach was used to construct ^h model feed 
plants . This approach required determining various physical input-output 
relationships for each step in the manufacturing process. Standardized costs 
were applied to physical input requirements to derive cost functions for the 
model plants . 

These basic model mills were constructed to provide guidelines for labor 
standards, equipment costs, and other costs incurred in manufacturing live- 
stock and poultry feeds. Basic input and output data for these models were 
obtained from over 200 feed manufacturers in 30 States by mail surveys and 
personal interviews conducted during recent years . These data have been up- 
dated to reflect I967 levels of operating efficiency within feed plants. 
Other pertinent information on equipment costs, utility rates, and wage rates 
for I967 necessary to complete the analyses was obtained from both industry 
and Government sources. Investment costs and operating costs for these models 
represent average costs for the United States. Plants in a particular area 
may have higher or lower costs, depending upon representative costs for the 
locality. Model plants in six volume categories are used to illustrate the 
relationships which exist in plants operating at various levels of capacity. 



1/ Midwest Peed Manufacturers Association Feed Prod. School Proc, Kansas 
City, Mo. Nov. 1956. 



A uniform set of cost center definitions was used with each survey so man- 
agers could supply data for their plants on a comparable basis . Following is 
a brief summary of the activities included in each cost center: 

I. Ingredient receiving center 

Begins as the railcar or truck is located at the unloading 
point . 

Includes receiving, storing, and handling to the first point 
of rest, all incoming raw materials, including empty bags 
and other supplies . 

Includes the work of turning or otherwise reconditioning all 
ingredients and returned bags; ends as the materials are 
placed either in the holding bins or in the receiving ware- 
house . 

II. Grain processing center 

Begins with removing the grain to be processed from the grain 
storage bins . 

Includes all the work entailed in grinding, crimping, and 
cracking, and moving grain to and from the processing equip- 
ment . 

Ends as the processed grain is in either mixing bins or in- 
gredient storage bins . 

Ill . Mixing center 

Begins with the removal from storage of the ingredients used 
in mixing. 

Includes the movement of all materials into the mixing area, 
weighing bulk and trace ingredients, opening and dumping 
bagged ingredients, and the actual mixing of the feed, in- 
cluding the addition of liquids through liquid blenders . 
Preparation of pre-mixes is also done here. All mixed feed 
is moved from this center into holding bins or to the scales 
for packing. 

Ends as the mixed feed comes to rest in holding bins at the 
next cost center. 

IV. Pelleting center 

Begins with the mixed feed located in holding bins over the 
pellet machines and high molasses feed from the molasses 
blender. Pelleting includes all of the work necessary to oper- 
ate equipment such as feeders, extruders, coolers, scalpers, 
dusters, crumble rolls, and making the die changes. 



Ends as the pellets or crumbles are moved into holding bins 
either for packing or for bulk delivery. 

V. Packing center 

Begins with the mixed feed, pellets, or crumbles in the hold- 
ing bins over the packers, or the holding bins over the molas- 
ses blender for making dairy or high molasses feeds. 

Includes weighing, packing, and sewing bags for all finished 
feeds . Obtaining empty bags from storage is also included. 

Ends as the bags leave the sewing machine . 

VI. Warehousing center 

Begins after the bags of finished feed leave the sewing machine 
ready for loading on handtrucks or pallets or the bulk feed 
is placed in the storage bins . All movement of finished feeds 
from the sewing machine through warehouse to and including 
loading of the railcars and trucks is included. Also, the 
work involved in resacking materials from broken bags, coop- 
ering railcars, and checking outbound shipments is included. 

Ends when the railcars or trucks have been loaded and are ready 
for transport . 

VII . Maintenance center 

Includes all regular and preventive maintenance work through- 
out the mill. Also includes the time of the watchman and 
special cleaning crews that perform cleaning operations over 
and above those performed by the regular production workers . 
Major building repairs and highway truck maintenance are not 
included. 

VIII . Plant foreman 

Plant foreman's or superintendent's time spent in production 
operation. 



BASIC MILL OPEPATIONS 

Use of a cost center breakdown in the analysis of individual plant opera- 
tions permits examination of individual segments of the total manufacturing 
process and the location of inefficient areas. Cost center analyses require 
a knowledge of the general layout and functioning of the feed plant and of its 
components. Figure 1 illustrates the physical flow of basic feed ingredients 
and the mixed feed through the various operations in formula feed mills . 



FUNCTIONAL PROCESS FLOW DIAGRAM 



RECEIVING 



I 



[SUPPLIES 1 



n 



1 WEIQ»T| 



x 



I DRY-B ULKl 
1 



I TRUCK, | 



t«4£E3 



|(LE*AN| 



| RAIL | 



lUQUIO-BUul 
1 



Qruck] 

. 1 . |CLE«M| 

|CLEANl 



I RAIL | 



DRY- BAG 
I 



| TRIJCKl 1 RAIL | 



F~ rsnferi 



r^pn 



[warehousing] 



BULK STORAGE 



BULK STORAGE 



: r— n } 



PROCESS STORAGE 



PROCESSING 



IfcRIWOIMtl |CUTriN6| |C«IMriW(l 



& 



H 



IWAREHOUSINGl 



|process storag e] 

< * -> — — 



r^- 



PRE-MIXING 



1 ME TEH 



fPCOOii ilORAOEl 



* 1 

«ING | 



FORMULATION 



| Mira»ino| 






, cz 



1 


UQUIO AOOmON PROCESSIHG | 










i 


|_MErtBt»*&l 


1 noctss sulme 






1 




1 ' 




« 


' 






LU 



~ — I . 

[bundingI 



[pellet processing] 

[pfLlEriNGl 

1 



PACKAGING] 

I 



BUK srowwj 



Intocni irawAi 



[ TRUC*") 



jfAT ADPITiQn"] 



[mETEBihg] | rapCESS STOBA&E | 



I COATI wo] 



Ee-SH3 



r^n 



_c 



IwtftCHOuliMO I 



[ T«uO | I «»""■ | 

A »r« ' 



SHIPMENT 



Figure 1 
5 



Receiving- --The model mills handle both rail and truck delivery of grains 
and ingredients. Some ingredients, such as meat, fishmeal, limestone, fat, 
molasses, and pre-mixes, are usually delivered by truck. 

Dry ingredients are received either in bulk or in bags . Bulk ingredients 
are delivered by rail in either box or hopper cars. Hopper cars are discharged 
directly into a receiving conveyor or pit, which is more efficient than receiv- 
ing from boxcars that require both more time and additional labor to unload. 
Bagged ingredients are delivered by either rail or truck. The bags are loaded 
on pallets and moved by forklift truck to storage in the warehouse . 

Heated liquid fat and molasses are delivered by tank truck and pumped 
directly from the truck into heated storage tanks in the mill. 

Bulk grain and other ingredients are conveyed from the receiving pit by a 
drag conveyor to a bucket elevator, then elevated and gravity- fed through a 
scalper cleaner and a recording weigh scale. Both nonmetallic foreign material 
and tramp metal are removed during cleaning. After cleaning and weighing, the 
material is elevated a second time and sent through a distributor to holding 
bins or to horizontal conveyors which convey the ingredients into storage bins . 

Shelled corn and other grains are stored in the large holding bins ad- 
jacent to the main building. Soybean meal, the largest volume soft ingredient, 
is also stored in outside bins. Other soft bulk ingredients are stored in work- 
bins over the mill. The ingredient storage capacity of the workbins is assumed 
to about equal the volume required for 5 days of mill operation at designed 
capacity. 

Processing . --Shelled corn and other grains are ground before mixing with 
other feed ingredients . Whole grains are conveyed from the holding bin to the 
hammermill and ground. Ground ingredients are elevated to workbins by a 
pneumatic system. The ground grains are then blended with other ingredients in 
the mixing center. 

Mixing . — The mixing cost center consists of (l) moving bagged ingredients 
to the mixing center, (2) weighing, (3) mixing, (k) conditioning, and (5) con- 
veying the mixed feed to the next operation. 

From overhead storage bins, bulk ingredients go to the batch scale by 
means of feeder conveyors . Feeder conveyors are used in many mill installations, 
since large quantities must be moved quickly to keep the feed mixers filled. 
Quantities of various ingredients are fed into the hopper from central control 
panels operated manually or electrically. 

Bagged ingredients are brought as needed from warehouses to the central 
mixing area where the bags are opened, weighed, and dumped into the mixer. 
Heated stabilized animal fat is metered directly into the mixer from the stor- 
age tank and its flow is controlled either automatically or manually. 

Mixing time depends on the feed formulation, characteristics of the mixer, 
and the ingredients mixed. Mixing time for horizontal -type mixers (as used in 
the models) varies from 3 "to 5 minutes and may be controlled manually or by an 
automatic timing device. 



After mixing, the feed is dropped into a surge bin and is conveyed to a 
bucket elevator. A surge bin reduces the total time required at this cost 
center. The mixed feed is elevated and passes through a cleaner and conditioner 
to remove any foreign material and to break up lumps. The finished feed then 
goes to a storage bin either for pelleting or for bagging. 

Pelleting . - -Pelleting starts with the mash feed being fed into the pellet 
mill conditioner. At this point, steam is added to the mash and then forced 
through the pellet die by the rollers. The continuous flow of hot pellets 
from the machine moves by gravity into a vertical cooler. Pellets flow 
directly to the scalper where unpelleted mash is removed and then conveyed 
back to the pellet mill for repelleting. 

Pelleted feed is then conveyed to the storage bin, where it is either 
shipped in bulk, or packaged for distribution. 

Packing . - -Finished feed flows by gravity from the storage bin through an 
automatic trip scale set to deliver 50 or 100 pounds, depending on the size of 
package desired. The feed is bagged, sewn, and either moved to warehouse stor- 
age or loaded directly on a truck or a railcar for shipment . 

It is most important in the packing operation for the worker to check 
periodically to see that the feed does not contain any foreign material or look 
off-color. The operator must check weights to see that the customer is getting 
the quantity specified on the bag and that the overweight, if any, is within 
satisfactory limits . The bagged feed is then moved into the warehouse on a 
pallet by a forklift. 

Warehous ing . - -A limited amount of bagged feed must be held as inventory 
to fill customers' orders. The warehouse model provides storage for a 5 - clay 
requirement of most finished feeds as determined by past inventory trends . 
The finished- feed inventory takes into account typical orders expected during 
the next ^-dB.j period. The large-volume formula feeds are maintained at a 
higher level so orders can be promptly filled. Several batches of each type 
of formula feeds should be mixed consecutively and warehoused so there will be 
less time lost in formula changeover. 



MODEL MILLS 

The model mills analyzed in this study were developed from manufacturing 
systems based on current mill engineering designs. The models are based on 
six different levels of designed capacity. Costs of operating each size model 
at different levels of capacity utilization are estimated. Production volume 
of each model mill is determined by the volume-to-weight ratio of the finished 
feeds . 

Model mill volume sizes are based on the capacity of the mixing center 
per 8-hour day. Six volume sizes are used: 80, 100, 150, 200, 250, and 300 
tons of finished feed per day. Annual output for these models is estimated to 
be the daily output times 260 working days. Further analysis is made by vary- 
ing the output for each of the six model sizes from 40 to 100 percent of 



capacity. Mill operations are further varied by the quantity of total mill 
output that is pelleted and the quantity of output that is bagged. 

The study analyzes basic operations and costs for six volume sizes with 
nine variations in each. In effect, they are different operations and may be 
considered as ^h separate plants. Each has its own set of requirements for 
equipment and facilities, and cost estimates would be based on these requirements 

The nine types of operations are each designated by a letter (A, B, C, etc.) 
which is used throughout the report. For example, a particular size and type 
of mill is referred to throughout the report as model 80-A, 150-E, etc. 

The following tabulation gives the designation for each type of operation, 
regardless of volume, according to whether all, half, or none of the mash feed 
is pelleted or bagged: 



A. 
B. 
C 
D. 
E. 
F. 
G. 
H. 
I. 



Operation 



Mash 



Pelleted 



Bagged 



Percent 

100 
100 
100 



50 
50 
50 



Percent 



100 

100 

100 

50 

50 

50 



Percent 



50 
100 

50 
100 

50 
100 



Specifications for Model Mills 

Specifications used in constructing model mills were obtained from past 
survey data updated with current information from trade associations, mill 
designers, equipment suppliers, mill managers, and unpublished sources. The 
economic-engineering approach was used, and the basic specifications common to 
all models are described below. With these established, operational standards 
and costs may be calculated and cos'ts compared. 

Type of operation . --The models are assumed to be operating one 8-hour 
shift a day, 260 days a year. Production or output of the models is based on 
the weight per cubic foot of the feed ingredients and that of the finished 
product. For example, dairy feed may weigh 20 to 28 pounds per cubic foot 
while poultry feed might be between 38 an( i ^2 pounds . This means that on the 
average a cubic foot of poultry feed would weigh about I-2/3 times as much as a 
cubic foot of dairy feed or a mixed feed of similar density. This variation 



8 



makes it possible for a system to move a greater tonnage of a heavier, more 
dense feed than of a lighter, less dense feed even though the total cubic feet 
of material moved would be equal. 

An average of 37 pounds per cubic foot of finished feed is used to esti- 
mate output of models in this study. This assumes that the feeds manufactured 
are not predominantly poultry nor livestock feeds. In a specialized poultry 
operation, it would be possible to increase output over the average by 10 to 15 
percent. Likewise, in a plant manufacturing cattle feeds, the output would be 
reduced by that amount . 

With a diversified feed manufacturing operation there is always a question 
of formula changes . A maximum of Ik formula changes per 8-hour shift was 
assumed in the models. If this number were reduced, greater output could be 
realized, but if the changes were increased, output would suffer. 

Equipment . --The kind, type, size, and number of equipment items required 
for each model mill are synthesized from input-output relationships and manu- 
facturers ' equipment specifications . Each model has the manufacturing equip- 
ment and potential to produce most formulations in specific forms and quan- 
tities during an 8-hour day. Equipment has been divided into seven categories, 
six of which are concerned with the primary manufacturing operations. A 
miscellaneous group includes equipment used by a number of operations . The 
equipment cost represents an average delivered price of the equipment ready for 
installation. The equipment installation costs for each model are estimated as 
separate cost items. 

•Receiving equipment includes conveyors, bucket elevators, and cleaning, 
weighing, and other equipment for handling incoming ingredients from the 
receiving point to storage bins . 

•Grinding equipment includes conveyors to move grain from storage to the 
hammermills and pneumatic conveyors for moving the ground material to the work- 
bins . Distributor turnheads and conveyors located on the bin floor direct and 
convey the materials into the proper workbins . 

•Mixing equipment consists of feeder conveyors, hoppers, horizontal mixers, 
and weighing and mixing control devices. There is a considerable difference 
between the 80-ton model mixing equipment and that for the 300-ton model. The 
basic difference is the increased automation in the larger mill. 

•Pelleting requires pellet mills, pellet coolers, graders, conveyors, and 
other miscellaneous equipment. (It is the most expensive process as far as 
equipment costs are concerned. ) 

•The boiler size for each model mill is based on estimated steam require- 
ments. Most of the steam used in a mill is required for pelleting. Boiler 
sizes vary from kO hp. in the 80-ton model up to 250 hp. for the 300-ton model. 
These boilers are high-pressure systems with pressure reduced at the pellet 
mill. This type of system enables the pellet-mill operator to get the maximum 
amount of steam with the correct amount of moisture necessary for the best 
pelleting. 



•Miscellaneous equipment in the models includes items not assignable to 
any particular cost center, such as air compressor, remote motor controls for 
the entire mill, personnel elevator, boiler, and so forth. 

Facilities .--A number of variables determine construction costs. Some of 
the main ones are: Location with reference to transportation, topography, and 
soil conditions of the site; type and size of building constructed; building 
materials used; and local building codes. All model mills are assumed to be 
located on fairly level sites with access to both a railroad and highway. Soil 
conditions are assumed to be satisfactory to support buildings with normal con- 
crete footings . Buildings are constructed of a combination of masonry and 
Steel sheeting. All buildings have been designed to provide for future ex- 
pansion. 

The mill building which houses the workbins and the equipment area is tall 
in relation to its width and length, permitting the maximum use of gravity flow 
for moving materials . 

The first floor and basement of the mill house the major items of equip- 
ment. These vary and depend largely on the size of the mill, the technology 
used, and the physical plant layout. The mixing panelboard, the scale hopper, 
the scale, and packing equipment are located on the first floor of the mill. 

Above the first floor is the workbin area. Below each of the workbins is 
a conveyor to carry material from the bin hopper to the hopper scale above the 
mixer. 

Each model mill has a finished-goods warehouse adjoining the mill build- 
ing for low-cost handling, and efficient storage and shipment of bagged 
finished feeds. The size of the warehouse for each model is governed by the 
type of operation performed; that is, the size increases as the percentage of 
output bagged is increased and stored. Warehouses are of steel construction 
set on a concrete base. A construction cost rate of $7 per square foot is 
used to estimate the warehouse investment for each of the models . 

An office is included for the administrative personnel and staff. The 
amount of office space required for each model is primarily a function of the 
number of personnel. Space requirements are estimated and a cost of $10 per 
square foot is used to determine investment. 

The sizes of the boiler house and maintenance shop are determined by the 
size of each model. Substantial quantities of steam are required for the man- 
ufacturing of pellets, and heating liquids used in feed mixing, as well as the 
heating, necessary in certain sections of the mill. The cost of the boiler 
room, the stack, and the shop is estimated at $8 per square foot. 

Outside grain storage is used in all model mills. Each mill has outside 
storage capacity for at least 15 days' supply of whole grain and soybean meal. 
Outside storage bins are bolted steel tanks located next to the mill building 
and the rail siding. 



10 



Each mill requires a rail siding to spot the loaded cars of ingredients 
as well as the empty cars waiting to be loaded. The linear feet of siding 
required were determined by estimating the maximum number of cars on the track 
daily. A rate of $15 per linear foot of track was used to estimate the cost 
of the siding. 

Each model handling finished feeds in bulk has outside holding bins with 
capacity equivalent to at least 1 day's output of bulk formula feed. The 
welded steel bins are erected on a steel frame over a weighing unit and are 
located next to the mill. In the larger models a platform scale is used to 
weigh the feed; however;, for the smaller mills, a traveling weigh-hopper is 
used under the bin hopper. The weighing of the bulk feed is handled by workers 
within the mill by remote control. Both types of machine print a ticket for 
each weighing as each order of formula feed is placed in the bulk truck. 

Acreage requirements for the model mills are determined by the land oc- 
cupied by the mill buildings plus adequate space for truck and rail movements . 
Models were assumed to require a minimum of 2 acres for the smaller mills and 
up to k acres for the larger mills. An assigned cost of $5,000 per acre is 
assumed to be reasonable, although site costs will vary considerably. 

Labor . --In the models, labor is classed as production, maintenance, or 
supervisory. An average hourly wage rate of $2.55 is used for production 
workers. 2/ Supervisors' hourly wage rate is assumed at $3-10 per hour and 
maintenance labor rate at $2.85 per hour. This study also assumes that a 
worker's 8 hours can be spent in more than one cost center. Likewise, a 
worker may be performing routine or preventive maintenance and supervisory 
work during part of his 8 hours of work. 

The maintenance labor category is assigned to time needed for daily equip- 
ment oiling and maintenance as well as for a preventive maintenance program. 
Also included is time required for normal repairs incurred in daily operations 
of equipment. 

Labor standards used in estimating costs were derived from updating in- 
plant cost standards according to the most recent survey data and information 
from feed manufacturers and feed equipment manufacturers . 

It should be kept in mind that these labor standards are constructed 
under the production and equipment conditions specified for each model. If 
changes occur in physical conditions, production requirements, or equipment of 
the mill, labor costs may also change. However, these figures are fairly 
dependable standards in most mills where a full range of formula feeds is man- 
ufactured at normal capacity. Therefore, it is possible in some mills, partic- 
ularly the specialized ones, to exceed this level of efficiency. 

To best use labor, new plants are usually designed to have some excess 
mill capacity. This allows a temporary increase of output to compensate for^ 
that lost during shutdowns or emergency maintenance. It also allows increasing 

2/ Data from: Employment & Earnings Statistics, U. S. Dept. Labor 
(Monthly) 1966. 

11 



the labor force and using the excess mill capacity to fill increased require- 
ments for feed before having to increase the capital investment by building a 
new plant . 

Depreciation . --Depreciation is the cost of wear and obsolescence. Rates 
for determining annual depreciation costs for the models are developed from 
information provided by mills, equipment manufacturers, and the Internal 
Revenue Service guide . 3/ 

Obsolescence appears to be the primary consideration in the establishment 
of equipment and depreciation rate. Although some in the industry take a 
longer or shorter depreciation period, a 15-year depreciation period for equip- 
ment is assumed to be average. Equipment for all model mills has been depre- 
ciated by the straight-line method over a 15-year period. Some of the equip- 
ment in the models may have a 10- to 25-year estimated useful life, but overall, 
the 15-year average seems realistic. 

The survey data showed that older mill buildings and facilities have been 
depreciated over a longer period of time than is used for newer mills . Many 
of these facilities are rendered obsolete by the numerous developments occur- 
ring in feed mill equipment . The industry is aware that obsolescence of facil- 
ities may become an even more important factor in the future. The facility 
depreciation uses the straight-line method over 25 years. The Internal 
Revenue Service provides a guide whereby facilities in the feed industry could 
be depreciated from 25 years to a maximum of 50 years. 

It is possible to make a good case for allocating somewhat higher depre- 
ciation charges for plants operating more than one shift a day. However, 
annual hours of operation were not considered to be of major importance in 
making cost estimates for the models . Such depreciation is likely to be small 
in relation to time depreciation and obsolescence for equipment, particularly 
in a mill with an adequate preventive maintenance program. 

Interest ■ - -Annual interest cost is estimated by applying 3 percent, or 
one-half the nominal interest rate of 6 percent, times the total capital in- 
vestment in equipment and facilities. In addition, a rate of 6 percent is used 
on the nondepreciable land investment. 

Interest is an imputed cost which does not take into account the source 
of investment capital. Although business firms show interest as an expense if 
paid to outside agencies, true capital cost includes an interest allowance on 
the owners' equity. 

Taxes . - -Property taxes vary considerably among States and among the com- 
munities within a State. In some States, taxes may be levied on all property 
while in others, the equipment would be exempt. Also, communities in most 
States establish the percentage of total value to be assessed. 

A tax rate of 1 percent of initial investment is used in the models . 
Actual rates were obtained through personal interviews of feed plants in the 

3/ Depreciation- -Guidelines and Rules. U. S. Internal Revenue Service 
Publication No. U56 (7-62), 56 pp. 1962. 

12 



Midwest. Rates ranged from about 2 percent of replacement cost for mills 
within city limits down to about 0.80 percent of replacement cost of mills 
in rural areas . 

Insurance . --Numerous factors affect the cost of insurance for a feed man- 
ufacturing facility. Those having to do with the plant included building 
materials, types of electric motors, type of fire prevention equipment in the 
mill, and location of the facility with regard to local fire protection. The 
last item is a very important factor in rate determination. 

A rate of 1 percent or $1 per $100 investment in buildings and equipment 
is used to estimate the annual cost of insurance. 

Utilities . --Utilities include electricity, water, and fuel. Electricity 
costs are estimated for the average machine operating time required in the 
feed manufacturing process with normal power use by equipment, at the rate of 
2 cents per kilowatt-hour. The straight-line method is used, since previous 
studies have shown total cost for electricity increases in direct proportion 
to increase in tonnage output of feed. 

Water consumption is estimated by using 100 gallons per day for each 
employee's personal use and 4-5 gallons for each boiler horsepower-hour. An 
average rate for water purchased was assumed to be 25 cents per 1,000 gallons, 
which includes the higher cost for the initial charge or minimum quantity used. 

Fuel costs, based on steam requirements in all parts of the mill, are 
estimated at the rate of 13 cents a gallon for fuel oil. This should be a 
realistic average for all sizes. 

Other costs . --In addition to labor, ownership, administration, supervision, 
and utilities costs, there are other cost items to be considered. 

Annual costs for maintenance and repair for both equipment and facilities 
account for about 7 percent of the total original investment. Cost of equip- 
ment repairs and parts includes the cost of replacing parts for equipment that 
has failed because of wear as well as the services hired by the mill to make 
such repairs . Equipment repair costs are variable because they occur as a 
result of wear and use . Building maintenance costs are included because 
facilities must be kept in good repair, but this cost is minor compared with 
that for equipment maintenance . 

Mill supplies, as another category, may include lubricants, housekeeping 
supplies, and a number of other miscellaneous items and materials. A flat 
cost of 10 cents per ton of output is used for all models . 

Miscellaneous cost includes many items, such as feed registration and 
analysis fees, legal fees, travel expenses for management personnel, office 
supplies, telephone, and other minor costs. A per ton estimate is used for 
these costs for each model, ranging from 25 cents for the smaller volume 
models to 18 cents for the 300-ton mill. 



13 



Investment in Equipment and Facilities 

Total mill investment for equipment and facilities in the models ranges 
from $299,730 for model 80-A to $895,155 for model 300-E (table l). Land costs 
would increase total costs for the smaller models to $309,730 and for the 
larger ones to $915A55- 

Investment per ton of annual capacity ranges from $14.89 for the 80-ton 
models to $11-73 for the 300-ton models. A significant reduction is possible 
if the models are operated l6 hours a day for the year. 

The equipment and facilities costs shown in table 1 were synthesized from 
input-output relationships developed from information gathered in surveys of 
feed manufacturers and from recommendations made by equipment manufacturers . 
A detailed breakdown of equipment and facilities costs for all operations in 
the six models is shown in appendix A, tables 17-22. 

Installation costs are estimated separately (table l). Total cost of 
equipment is about one-third of the total investment. Equipment and installa- 
tion costs per unit of output tend to be slightly greater in the smaller 
models . Cost of the larger capacity equipment does not increase in direct 
proportion with the increased capacity. 

There are some differences in equipment and mill costs between each of 
the models, primarily because of the basic model requirements. For example, 
more space is required with an increase in tonnage received, manufactured, 
and stored in bulk bins or warehouses. Operations G, H, and I, which pellet 
50 percent of the output, have more equipment than operations A, B, and C. 
Likewise, operations which have both bulk and bagging must have a separate 
line of equipment for each function. These are the main reasons for equipment 
and facility cost variations . 

Building costs are primarily a function of space required. This space 
increases as the operation becomes more varied and as output is increased. 
A minimum percentage of volume of inventory is stored by all models, regard- 
less of size; however, storage space increases as operations within the mill 
increase . 

Building categories are: Mill building and workbins, outside ingredient 
storage, finished feed storage, warehouse, boiler room, and office. Represen- 
tative construction costs are used for each type of building in the feed mill 
complex . 

Total cost for all buildings ranges from $1^7,850 for model 80-A to 
$339,750 for model 300-H (table l). Operation A in all models requires the 
least total space because it is the simplest type of operation- -all mash feed 
in all bulk form. Operation H is about the most complex, with both mash and 
pelleted output, and half of it bagged. More equipment as well as more stor- 
age space is required for operation H. 

Facility costs for these steel- construction models are estimated to be 
about 20 percent less than the same design constructed wholly of concrete. 

ik 



o 

■H 
P 

o3 
U 
CD 

Pn 
o 

in 

o 

tJ 
o 
,n 
-p 

CD 



w 



o 



rq 



H 



n 



Q 

n 



o 



pq 



p 

CO 

o 
o 

rd 
Pi 
cfl 

cu 
tsi 

•H 
CO 



cu 

Q 



o o o 

IAOO\ 


O 

f 
u 


o o o 

OJ OO H 

ot-o 


C 

Hi 

c 


OOO o 

UNVQ CO 
UNOO ON 


CO 

CO 


O O UN 
OO OWO 
0- VO UN 


if 
CO 
ON 


O O UN 
UNH D— 
O ON D- 


<• 1 


O O UN 
UN UN CM 
O ON UN 


UN 

OJ 

UN 


O -4 OO 
OJ VD ON 


Q i 


O\0O UN 
COCO o 


[ - - 

0J 


J- 0J oo 

VO OJ 0J 


-! 


VO UN O 
CM UN C— 


CM 

U 


ON UN H 
VO O O 


vo 

1 


»\ *\ »> 

-4 ON 0O 
CO CM H 
CM OO CM 


t>- 

CV1 

co 


H rH 


oo 


HHH 


. --J 


H OJ H 




OJ OJ rH 


VO 


0J OO CM 




O O O 
(M H J- 
LTWD co 
*\ *\ *\ 
CM >-co 


o 

! - 
-=1- 

•> 


o o o 

CM OO H 

ooc-— cm 


c 

0] 

• 

On 


0OO O 
UNVQ CO 
0J 0O 0J 

0-VO ON 


OO 

■'• 
CO 

0J 


O O UN 
CO ONrH 
UNVO t— 

0J ON ON 


Li . 

On 

i 


O O UN 

OHt- 

rH -4" UN 

OJVO ON 


i 
CO 


O O UN 
UN UN CM 
UNt— On 
«\ *\ ^ 
VO ONVO 


UN 

OJ 
OJ 

oo 


CM VD ON 


U J 


-4CO H 


CY I 


VO CM OJ 


C i 


0O UN t— 


L^ 


t>- H O 




CO OO H 
OJ OO OJ 


--]' 


H H 


i n 


H H rH 


-4 


H OJ H 


LTN 


0J OJ H 


' 


0J 0O OJ 


1 -■ 


CO 


O O O 




O O O 


'" 


0OO O 


no 


OOO 


: 


OOO 


o 


OOO 


o 
oo 


OJ OnVD 


[■ -■ 


CM u\ H 


<r> 


UNVQ 0O 


- .:■ 


CO ON ON 




OVO UN 


rH 


OCO UN 


On h co 


a \ 


OJ OO o 


i r\ 


OJCO CM 


i 


rH VO CO 


r- 


ON ON -4" 


OO 


VOCO oo 


CO 


C004- 


on 


VOCO UN 


• 

On 


O ON 0O 


■ 

(. ) 


co oo oo 


UN 


tr— CM VO 




o o vo 


t— 


O VD CO 


l! I 


OJ t— on 


c 


LTNO H 


[~- 


H OOVO 


.-I 


-4 ONCO 


OJ 


VD CM On 


1>- 


H H 


oo 


r-\ r-\ 


oo 


rH 0J H 


_* 


CM OJ H 




CM CM H 


1 


OJ OO rH 


> 


O O O 


O 


UNO O 


LI i 


LTNO O 


UN 


OOO 




O O UN 


u 


OQ UN 
UNCO CM 


i.r, 


O ON UN 


- :!- 


t-O ON 


vo 


i— vo -=r 


1- 


CO ON On 


vo 


UNVO CM 


ON 


UN 


UNVO C— 




ooF-00 




00 oo c— 




D— 0OV0 




rH UN UN 


c>! 


CM t>--4- 


-M 


*\ *N *> 


•> 


•\ «\ »\ 


-■ 


•\ -N ^ 


• 


•\ «\ •> 


* 


•N «N *V 


• 






CO rH CO 




J- oo oo 


H 


OO^t UN 


oo 


UN CM -4- 


0J 


OHN 


. 


t— OOCO 


ON 


OJ vn o\ 


CO 


VO C— OJ 




ONrH -=t 


u 


J- J- CO 


' - 


ON ON H 


On 


H OJ oo 


t^- 


H H 


en 


r-^ H H 


-4- 


rH CM H 


UN 


CM CM rH 


VO 


CM CM OJ 


L- 


OO OO OJ 


CO 


O O O 




LTNO O 


u .. 


LTNO O 


UN 


OOO 


1 1 


O O UN 


u - 


O O UN 


UN 


UN ON O 


-4- 


r-o o\ 


VJ ' 


t-vo J" 


[ 


CO ON J" 




OVO CM 


OJ 


UNCO CM 


UN 


J- OJ H 




VOI^O 


-4- 


LTN0O O 


" 


VO OOCO 




0J O OO 


Lf 


t^UNCO 


<-] 


•\ *\ »* 






* 


»s ^ ^ 


*> 








•> 


^ rs »n 




O lt> ro 




VQ t— On 


oo 


VOCO H 


UN 


H VO 0O 


■ 


OOOJ UN 


o 


ONOO rH 


UN 


oovo O 


■' 


VO t— CM 


[— 


ONrH LTN 


N C 


UN J" ON 




ONO 0J 


i?. 


H oo-=t- 


ON 


rH H H 


" : 


H ^\ H 


1 


H OJ H 


UN 


CM CM H 


vo 


OJ OO OJ 




00 OO OJ 


CO 


O O O 




UNO O 
t— CO o\ 


LT\ 


LTNO O 


UN 


O O UN 


. 


OOO 


' 


OOO 


O 


lAHO 


• <:• 


-4" 


l>-VO ON 


CM 


0O J- H 


■'.' 


OVO o 




O LTN UN 


o 


CO O CO 


1 D 


UNOO O 




LTNC0 H 


VO 


OJ t— OO 


OJ 


OOO 


o 


OOO H 


UN 


•\ *\ ■> 




•N »S *> 


■ 


•\ «\ *« 


* 


•\ *s «s 


«> 


■\ «\ »n 


.-. 


•\ »N *s 


•t 


vo vo o 


oo 


rH l"- -4" 


oo 


ONrH UN 


v 


t-OCO 


vo 


ONCO CM 


c 


-4-4" r-\ 


ON 


rH UN ON 


vo 


UNVO H 


o > 


f— O oo 


r-\ 


oo oo C— 


- ; 


VO D- O 


-=r 


ONrH CM 


OJ 


H H 


oo 


H rH H 


i 


HCUH 


1/ 


OJ OJ H 


' 


CM 0J OJ 


•■ 


CM OO OJ 


CO 


O O O 




O O O 


o 


UNO O 


Ll i 


O O UN 


1 


O O LTN 
UNCO C— 


\s . 


O O UN 


UN 


t— oo o 


■ 


OJ UNVO 


1- 1 


l^onj- 


.- i 


OOCO r-i 


0J 


o 


UN.4- t- 


VO 


OO LTN t-- 


vo 


ON UN -4 


: 


-4-vo co 


c 


CO O ON 




CMVO CM 


OJ 


rH OO UN 


o 






^ *\ »> 


■ 




■ 




• 










VO vo un 


CO 


J-HVO 


OJ 


VO CM 0O 


1 


O O LTN 


' .. 


H 0O0D 


i 


-4 O CO 


OO 


on un £— 


- 


rH t-CO 


! 


0OH O 


UN 


CO UN OO 


.' 


rH ON UN 




CM OOVO 


CM 


H 


I 


H H 





H CM rH 


-=t- 


H CM H 


UN 


CM CM H 




CM OO H 


t- 


o o o 


' 


O O O 




LTNO O 


UN 


O O UN 


UN 


O O UN 


UN 


O O UN 


UN 


oj oo lt\ 


'■ 


CM UNVQ 


1 I 


C— 0O-^- 


-=1" 


CO CO vo 


OJ 


oco c— 


UN 


un-4 C-- 


VO 


OOH O 


UN 


CM UNVQ 


-3" 


r-WO H 


ON 


vo o o 


D 


OOH O 


UN 


VD H ON 


t~- 


•\ «\ #t 




"\ «\ *1 


■ 










•\ «\ *- 








CO o o 


' • 


C— LTN H 


i 


OWO ON 




VO UN UN 





J- 4V0 


--I 


VO Q H 
CMJ4 d— 


00 


OAVO CO 




H t>- ON 




OOrH O 


>'.' 


CO UN_d- 





rH O VO 


:, 


oo 


r-i 


) 


rH rH 


| 


H CM rH 


- 


H CM H 


1 


0J 0O rH 




OJ oo H 


t— 


OOO 


o 


o o o 




UNO O 


UN 


OOO 


o 


OOO 


' 


O O o 


o 


OJ UNVO 


oo 


CM oovo 


r-\ 


O-ro On 


iN 


co -=r -=r 


vo 


OC0 UN 


OO 


O ON o 


o, 


t—CO rH 


1 


H CM O 


-3" 


H H o 


OO 


CM UNVO 


i 


r-\ H OO 


vo 


CM UNVO 


oo 


-J- c-- 0- 




CM -4 t- 


oo 


OJCO CM 


CM 


0J L— ON 





OC0 OJ 


1 


H oo h 


vo 


00 -4- VD 


c 


OVO t>- 


-i 


CM ON ON 


H 


D— OJ CM 


0J 


ONt— -3- 


-■ [ 


O H UN 


vo 


H 


>'M 


H H 


oo 


<-\ H 


..■1 


H CM rH 


f 


H CM rH 


1 


CM OO rH 


VD 



CQ 
S3 
O 
-P 

o 

CO 



0) P <-\ H 

grid OJ 

ftrH CTJ -P 

•H -H P O 

$ o co Eh 

WhH 



0) P 

a -h 

PhH 
•H .H 
^ O 

a 1 a3 



S 
O 

•H 
P 

o3 
H H 

rH 03 

a3 P 



P 



HhH 



i-1 
O 
CO .H 
QJ P 
H o3 
0) P rH H 
co S -H H a3 
Cl P<H a3 P 
O -H -H -p O 
P ^ O co E-i 

a< o3 £ 
OHhH 
UN 
rH 



P CD 

£ -H 

•• CD P 

CO S -H 

£ P4rH 

O -H -H P 
P ^ CJ CO 

a 1 o3 £ 
O H Rq H 
O 
OJ 



o 

■H 

P 

03 

H H 

H 03 

03 P 

O 



P CD 

•• CD P 

CO g -H 

fl ftrH 

O -H P 
P £ CJ 

a 1 o3 . 

O H rW H 

UN 

0J 



H H 

H 03 

03 P 

P O 

CO B 



p 
Pi 



Pi 

O 
CO -H 
CD P 

•r) 03 
CD P rH H 

| -H H cd 

ftH o3 P 

H -H P O 

3 o co Eh 

a 1 o3 Pi 

OWrlH 

O 
oo 



15 



However, this relationship will vary with facility size, storage capacity, 
location, and competitive conditions in the two types of construction. Con- 
crete construction costs become smaller per cubic foot as the facility size 
increases in total capacity and height . 

Facility costs account for between kO and 50 percent of total cost of 
equipment and facility (table l). Facility costs in relation to total cost 
for operation A in all models tend to be higher than for other operations. 
A detailed breakdown of plant costs is provided in appendix A. 

Maximum land costs used are $10,000 for the smaller models and $20,000 
for the larger models. Plant location is assumed to be satisfactory for con- 
struction and is accessible to rail and highway. Utilities are available at a 
nominal charge. 



Operating Costs 

Operating costs do not include costs of ingredients, transportation, feed 
sacks, and other items which would be considered in a plant location analysis. 

Operating costs for the models are shown in tables 2 to 7- Costs have 
been categorized as either fixed or variable and are discussed in the order 
that they appear in the tables. Table 8 shows depreciation costs. 

Fixed 

The major portion of fixed costs is ownership costs. The initial invest- 
ment in equipment and facilities is spread over their useful or productive 
life. Depreciation is a prime example of this cost. Other fixed costs are 
for administrative personnel, taxes, insurance, and interest on investment. In 
the shortrun, these costs are fixed -and do not vary with the output. 

Depreciation . --Depreciation for the models ranges between h-6 cents per 
ton of feed produced to $1.07 per ton (table 8). Operation E of all models 
tends to have the highest cost and operation A the lowest cost. Operation E 
of each model is about 35 to 4 5 percent more than operation A, when equipment 
and facilities are not depreciated separately. 

Equipment depreciation comprises 60 to 75 percent of the total. Facility 
depreciation increases from 10 to 23 percent between the lowest and the highest 
cost operations in each model. 

Taxes . --Taxes for the models ranged from 9 to 19 cents per ton. The 
assumed tax rate was 1 percent of initial investment. The larger the model, 
the less variation there was between operations. 

Insurance .- -A rate of $1 per $100 investment in buildings and equipment 
was used to estimate the annual cost of insurance. The cost for the models 
varied from a high of 19 cents per ton in the 80-ton size to 9 cents per ton 
for the 300-ton size . 



16 



Table 2. --Operating cost per ton for 80-ton model feed plants, by operation 



Cost item 



Fixed: 

Depreciation: 

Equipment 

Building 

Administrative . . 

Taxes 

Insurance 

Interest 

Total : 2.2<: 



Method of operation 



E 



-Dollars- 



■h9 


57 


•55 


67 


75 


73 


.62 


.29 


31 


•30 


30 


32 


31 


•31 


■ lk 


7^ 


■ 7^ 


Ik 


7^ 


7^ 


■ Ik 


.Ik 


17 


.16 


18 


19 


19 


•17 


.lk 


17 


.16 


18 


19 


19 


•17 


.kG 


52 


• 50 


56 


61 


59 


• 5^ 


2.26 2 


1+8 


2 . Ul 2 


63 2 


80 2 


75 


2.55 





71 


69 




32 


32 




Ik 


7^ 




19 


18 




19 


18 




61 


58 


2 


76 2 


69 



Variable : 



Labor : 

Production . . . 

Maintenance . . 

Supervisory. . 

Utilities 

Maintenance and 

repairs 

Supplies 

Miscellaneous . . 

Total : 2.5 

Grand total . . . . : k 



.76 


I.36 


1-73 


■ 98 


1-59 


1.96 


1.08 


1.71 


2.09 


.28 


.28 


.28 


.28 


.32 


.32 


•32 


•32 


.32 


• 31 


•35 


• 35 


•35 


•35 


• 35 


•39 


•39 


•39 


■ 3k 


•3^ 


■3* 


• 72 


• 72 


• 72 


•55 


• 55 


• 55 


•53 


.60 


• 58 


.66 


• 70 


.68 


•63 


• 69 


.68 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


• 25 


• 25 


.25 


.25 


•25 


• 25 


■ 25 


.25 


■ 25 


2.57 


3.28 


3-63 


3-3^ 


4.03 


U.38 


3-32 


It-. 01 


U.38 



5.76 



6. 01+ 



5-97 



7-13 



5.87 



6.77 



7-07 



Table 3- --Operating cost per ton for 100-ton model feed plants, by operation 



Cost item 



Method of operation 



- Dollars - 



Fixed: 

Depreciation: 
Equipment 
Building 

Administrative . 

Taxes 

Insurance 

Interest 

Total 

Variable : 



.1+6 


■ 5k 


•52 


68 


•76 


• Ik 


57 


65 


.63 


• 25 


• 27 


.26 


26 


.27 


.27 


28 


29 


.28 


.68 


.68 


.68 


68 


.68 


.68 


68 


68 


.68 


• 13 


• 15 


.11+ 


17 


.18 


.18 


15 


17 


• 17 


• 13 


• 15 


.ik 


17 


.18 


.18 


15 


L7 


• 17 


.1+2 


• kl 


M 


52 


• 57 


• 55 


kQ 


53 


• 51 


2.07 


2.26 


2.19 2 


k8 


2. 6k 


2.60 2 


31 2 


k9 


2.kk 



Labor : 

Production .... 

Maintenance . . . 

Supervisory. . . 

Utilities 

Maintenance and 

repairs 

Supplies 

Miscellaneous . . . 

Total : 2.22 

Grand total : 4.29 



.60 


1.29 


1-57 


•93 


1.50 


1.74 


.82 


1-59 


1.84 


•23 


.26 


.23 


.26 


.26 


.26 


.26 


.26 


.26 


•25 


•31 


•31 


•31 


• 31 


■31 


•31 


• 31 


•31 


• 30 


•30 


•30 


.66 


.66 


.66 


■ k9 


■ k9 


.k9 


■ k9 


.66 


■ 5k 


.62 


.68 


.66 


• 57 


.63 


.60 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


•25 


.25 


•25 


• 25 


• 25 


.25 


.25 


.25 


•25 


2.22 


3.17 


3-30 


3-13 


3-76 


3.98 


2.80 


3.63 


3.85 



5.^3 



5^9 



5.61 



6.1+0 



6.58 



5-11 



6.12 



2.29 



17 



Table 4 .- -Operating cost per ton for 150-ton model feed plants, by operation 



Cost item 



Fixed: 



Method of operation 



-Dollars - 



Depreciation: 
Equipment 
Building 

Administrative . 

Taxes 

Insurance 

Interest 

Total 





37 


■ fc3 


l+l 


■ 5h 


.60 


• 58 


45 


• 51 


.49 




20 


.22 


22 


.21 


.22 


.22 


22 


•23 


•23 




59 


• 59 


5? 


• 59 


• 59 


• 59 


59 


•59 


•59 




11 


.12 


12 


•13 


•15 


.Hi 


12 


.14 


•13 




n 


.12 


12 


•13 


•15 


.14 


12 


.14 


•13 




34 


•38 


37 


.42 


.1+6 


• 45 


38 


• 43 


.41 


1 


72 


1.86 1 


83 


2.02 


2. 1 - 


2.12 1 


88 


2.04 


1.98 



Variable : 

Labor : 

Production. . . . 

Maintenance . . . 

Supervisory. . . 

Utilities 

Maintenance and 

repairs 

Supplies 

Miscellaneous . . . 

Total 



Grand total. 



.60 


1.23 


1.4-9 


•71 


I.38 


I.63 


.80 


1.47 


I.72 


•19 


•23 


•23 


.21 


•23 


• 23 


.21 


•23 


•23 


.21 


■ 25 


•25 


.23 


•25 


• 25 


■23 


• 25 


• 25 


•23 


.23 


•23 


.60 


.60 


.60 


.41 


.41 


.41 


.40 


.44 


.44 


•49 


• 55 


• 54 


.44 


•51 


.48 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.22 


.22 


.22 


.22 


.22 


.22 


.22 


.22 


.22 


1-95 


2.70 


2. ■ 


2.56 


3-33 


3-57 




3-19 


3-41 


3.67 


4.56 


4.79 


4.58 


5-50 


5.69 


4.29 


5.23 


5-39 



Table 5 ---Operating cost per ton for 200-ton model feed plants, by operation 



Cost item 



Method of operation 



-Dollars - 



Fixed: 

Depreciation: 
Equipment 
Building 

Administrative . 

Taxes 

Insurance , 

Interest 

Total 

Variable : 



•38 


•43 


.41 


•53 


• 57 


55 


• 49 


53 


•51 


.18 


•19 


•19 


.18 


•19 


1? 


.18 


20 


.20 


.52 


•52 


• 52 


• 52 


• 52 


52 


• 52 


52 


•52 


.10 


.12 


.11 


.12 


.14 


13 


.12 


13 


•13 


.10 


.12 


.11 


.12 


.14 


13 


.12 


13 


•13 


•33 


•36 


•35 


• 39 


• 43 


41 


•38 


41 


.40 


1.61 


1-74 


I.69 


1.86 


1-99 1 


93 


1.81 1 


92 


1 . c : 



Lat jr : 

Production. . . . 

Maintenance . . . 

Supervisory. . . 

Utilities 

Maintenance and 

repairs 

Supplies 

Miscellaneous . . . 

Total 

Grand total : 3.45 4.27 



.54 


1.18 


1-45 


.63 


1.25 


1-52 


• 72 


1-35 


1.62 


.20 


.21 


.21 


.21 


•23 


•23 


.21 


•23 


.23 


.23 


.23 


•23 


■23 


•25 


• 25 


•23 


• 25 


• 25 


.20 


.20 


.20 


.60 


.60 


.60 


.40 


.40 


.40 


•38 


.42 


.41 


•45 


•51 


.48 


.44 


.48 


• 47 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


•19 


•19 


•19 


•19 


•19 


•19 


•19 


•19 


•19 


1.81+ 


2.53 


2.79 


2.1+1 


3-13 


3-37 


2.29 


3.00 


3.26 



4.48 



4.27 



5-12 



5-30 



4.10 



4.92 



5-15 



18 



Table 6. --Operating cost per ton for 250-ton model feed plants, by operatic 



Cost item 



Fixed: 



Method of operation 



E 



-Dollars- 



Depreciation: : 

Equipment : 

Building : 

Administrative : 

Taxes : 

Insurance : 

Interest : 

Total : 1 



Variable : 

Labor : 

Production. . .-. 

Maintenance . . . 

Supervisory. . . 

Utilities 

Maintenance and 

repairs 

Supplies 

Miscellaneous . . . 

Total : 



Grand total . 



34 
17 
52 
09 
09 
3^ 



51 



3.18 



.4o 

.20 
• 52 
.11 
.11 
^5_ 



1.69 



4.06 



•19 
•52 
.11 
.11 

d3_ 



1.64 



48 
17 
52 
12 

12 

3X 



5>i- 
20 
52 
13 
13 
kl 



93 



• 52 
.18 
.52 

• 13 
•13 
■32- 



1.87 



M 
.18 

.52 

.11 
.11 

_i3Z_ 



1.74 



50 


48 


21 


19 


52 


52 


13 


12 


13 


12 


1+0 


38 


89 1 


81 



4.26 



4.03 



5-05 



3.1 



.44 


1.02 


1.29 


•52 


1.09 


1-37 


•56 


1.18 


1.45 


.21 


.23 


.23 


.21 


•23 


•23 


.23 


.23 


.23 


.22 


•25 


•25 


.22 


•25 


• 25 


• 25 


.25 


.25 


.18 


.18 


.18 


•59 


•59 


• 59 


.38 


•38 


.38 


•3^ 


.kl 


•39 


■k3 


.1+8 


.k6 


■kl 


.kl 


.kk 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.10 


.18 


.18 


.18 


.18 


.18 


.18 


.18 


.18 


.18 


1.67 


2-37 


2.62 


2.25 


2.92 


3.18 


2.13 


2.79 


3.03 



k.Bk 



Table 7. 


--Operating cost 


per ton for 


300-ton 


model fe 


;d plants , 


by ope rat 


Lon 












Method of ope 


ration 








Cost item 


; A 


; b 


; C ] 


d ; 


e ; 


f ; 


g i 


H 


I 




: -30 
• .16 
: -52 
: .09 
: .09 
: .28 


■35 

•19 
.52 
.10 
.10 
• 32 


■3k 
.18 
•52 
.09 
.09 
.30 


.44 
.16 
•52 
.11 
.11 
■ 3^ 


•k9 
.18 
•52 
.12 
.12 
.38 










Fixed: 

Depreciation: 


.48 
•17 
• 52 
.11 
.11 
.36 


•39 

• 17 

• 52 
.10 
.10 

• 32 


.kk 

■19 
•52 
.11 
.11 
• 36 


■k3 

•17 
• 52 
.11 




.11 
• 3^ 




: 1.44 


1.58 


L.S2 


1.68 


1.81 


1-75 


1.60 


L-73 


1.68 


Variable : 


. 



















Labor: 

Production. . . . 

Maintenance . . . 

Supervisory. . . 

Utilities 

Maintenance and 

repairs 

Supplies 

Miscellaneous . . . 

Total 

Grand total : 3 -0U- 



.kl 


•90 


1.19 


•kl 


•19 


.21 


.21 


•19 


.21 


•23 


•23 


.21 


.18 


.18 


.18 


•59 


•33 


.38 


• 35 


.41 


.10 


.10 


.10 


.10 


.18 


.18 


.18 


.18 


1.60 


2.18 


2.44 


2.15 



•95 
.21 


1.25 
.21 


•51 
.21 


1.02 

.22 


1-33 
.21 


•59 


•23 

• 59 


•23 

.38 


.24 
.38 


•23 
•38 


• 45 
.10 
.18 


•43 
.10 
.18 


.38 
.10 
.18 


.44 
.10 

.18 


.40 
.10 

.18 


2.71 


2-99 


1-99 


2.58 


2.83 



3.76 



4.52 



4.74 



3.59 



4.31 



4.51 



19 



ft 



-d 




a 




~ 


e 




<u 


o 


p 


t] 


•H 


■H 




to 


-P 




CO 


rH 


." 


OJ 


o 


>d 




o 




S 





O ON O OJ 
VOVD H nr 
ltn • o • 

-=T -d~ 
rH VO 



O rH O OJ 
VD t— H on 
CO • VO 

O t^ 

OJ VD 
OJ H 



O OJ O 
CO VD ON en 

t- ■ H 



CO 
ON 



o 

VD 



O en o 
un t— on on 
OJ • vo 

r-^ h 

OJ VD 

OJ H 



O LT\ O OJ 
un [— On on 

UN • OJ 



en 


ir\ 


ro 


VD 


OJ 


H 



ot-oo 

LTxVD H on 
VD • O 

[— VD 
O LTN 
OJ H 



O un o O 
f- un on on 
O • ltn 



CM 



O t— O H 
[r— un on on 
on ■ H 



00 



o 



p o\ o _ 

CO J- LTN OJ 
CO • CO • 

rH f-^ 

un _d- 



0\C0 



U ft O ft 

o 

P • . h 

CD 0) P 0) -p 

•• S rH -H rl O 

ra ft ft rH ft eh 

rl J) tI 1) 

3.R O R 
(8 

ft 



p o 1 

ft 

o 

00 



O on o CO 
onvo en oj 
o • t- ■ 

-d on 

J- CO 

OJ r-t 



O LT\ O ON-d" 
onvo on OJ ~ 

UN • C— • 



co 



o c— O CO 

On LTN LTN OJ 

OJ • on ■ 

H CO 
OJ t- 

OJ r-t 



X 



UN-d" O C~- 


rH 


VD C— O OJ 


o 


OJ • t- ■ 




^ r* 


H 


co on 




co t- 




OJ rH 





LTNVO O 0- 

VD t~- O OJ 

t- • t- • 

LTN t— 

ON C— 

OJ r-f 



unco O VD 
VD VD CO OJ 
VD • en • 



UN 


D- 


VD 


VD 


OJ 


H 



O OJ O VD 
CO un ir\ CM 
on • lt\ ■ 

H <-l 
O t- 
OJ H 



O -J" O c— 

CO LTN LTN OJ 
00 • UN • 



CO 


LTN 


o 


t— 


0J 


H 



O VD O LTN 

co J- on oj 

rH • 0J • 

ON -d- 
C— VD 

H rH 





S 




c 






o 




o • 




p 




p ■ 


H- 








u 


rH 


P 


rl • 


C 


(U 


[f 


CD • 


t 


ft 


c 
c 


P 


4 ■ 





p 




• rH 




fi 


O >> 


o CS 




a 


0) P 


CU P 


co 





rl -H 


in O 


fl 


ft 


ftH 


ft EH 





•H 


0) -H 


tu 


P 


T 


Pi o 


R 




o< 


o3 




c 


ft 


ft 





on on o on 


OJ 


on-d- vd OJ 


t- 


ir\ • on • 








co OJ 




CO OJ 




OJ OJ 




en r-i o en 


<=t 


on LTN VD OJ 


tr- 


ir\ • en • 








VD VD 




ON OJ 




OJ OJ 




OO UN O 0J 


t- 


CO J- VD OJ 


VD 


-d" • CO • 








m o\ 




VD O 




OJ OJ 




UNCO O OJ 


eg 


rH ur\ VD OJ 


VD • en • 








on -d- 




en H 




en CVJ 




un o O 0J 


OJ 


rH VD VD OJ 


CO 


vd • on • 








t- CO 




-d H 




en OJ 




LTV -d- O rH 


: • 


VD LT\ VD 0J 


t- 


t— • CO • 








-d" rH 




rH O 




on OJ 




lArl O CM 


en 


rH -=1- en cvj 


VD 


en • vo • 








O 0J 




J" rH 




OJ OJ 




UN on o CM 


LT\ 


rH -d- en cvl 


VD 


on • vo • 








CO VD 




-* rH 




0J OJ 




LTV t— O O 


c- 


vd en on oj 


LT\ 


CVJ ■ rH • 








J- CO 




rH ON 




OJ H 





tQ rl P rl 
O CD 10 CD 
O ft O ft 



o 

CO CD P 
" r) T) 



o o3 
CO P 

rl O 

ft ft rH ft Eh 



O 

rH 



CO 

p 3 R o 

O pq p^ 

i_r> 

H 



LTN rH O O 


r-t 


ON U^ ON 0J 


t— 


0J • VD • 








[— LTN 




ON UN 




en CVJ 




ltn en o O 


on 


ON UN ON 0J 


C— 


OJ • VD • 








OJ ON 




rH LTN 




-d- CVJ 




O ON O CO 


r- 


C— J- ON rH 


VD 


O • VO • 








OJ en 




co en 




en OJ 




O LTN O ON 


-d- 


f- LTN ON rH 


t— 


J- • en • 








O CVJ 




en _=d- 




J- CM 




O C— O ON 


VD 


C— UN ON rH 


t— 


J- • on • 








UN VD 




-3- -d- 




-d- CVJ 




un on o co 


rH 


J- UN_d- h 


t- 


UN • D— • 








UN O 




<-i en 




-d- cvj 




UN rH O ON 


o 


-d- -d- CO rH 


VD 


C- • o • 








VO O 




r-t IS\ 




en 0J 




un en o ON 


OJ 


-d- -d- CO rH 


VD 


t- • O • 








r-t UN 




on un 




on cvj 




O CO O CO 


VD 


OJ on_d- rH 


UA 


On • un • 








rH C— 




O 0J 




on oj 







p 

p 

03 Sh P fn 

O CO CO CO 

O ft O ft 
V 

■E * ^ * H 

•• CO CO P CO p 

W a r) -H rl O 

fl ft ft rH ft EH 

O -H CO -H CO 

-P d R O R 
cr 1 cd 

O pq p^ 

O 

OJ 



UNCO O ON 


t- 


CM -d" rH rH 


VD 


CO • ON • 








O UN 




t- o 




J- en 




UN O O rH 


r-^ 


^- UN rH CM 


ir- 


VO " -d" • 








r-i VD 




CO H 




J- on 




O UN o CO 


on 


UN J" VD rH 


vo 


on • on • 








-d" CM 




en o\ 




-d- OJ 




un CM O CO 


O 


t— UNVD H 


t- 


VD • UN • 








t- H 




O ON 




UN CM 




UN-d- O O 


-d 


CM UNVD 0J 


C— 


UN • O • 








CO CM 




rH O 




un en 




O CO O t>- 


UN 


O -d" VD rH 


VD 


o • o • 








rH CO 




D- t- 




-d- OJ 




UNCO O ON 


c- 


0J onco H 


UN 


UN • VD • 








on en 




VD ON 




on cm 




UN o O O 


O 


C— -d" CO CM 


VD 


on ■ rH • 








O -d- 




CO O 




on en 




O -d- o t- 


^-\ 


un onco r-{ 


UN 


-d- ■ rH • 


« 






OJ CO 




on ir- 




on CM 





p 

W U P Sh 
o co m co 
o ft o ft 

o 
P 
S 



O r^> 



co co p 

W a rH -H 



O OJ 
CO P 
r) O 
fl ft ft rH ft EH 
O -rH CO -H CO 
P 3 R O R 

en cd 
o pq ft 

UN 
CVJ 



un en o C— i_ 
t-.d- UN rH VD 

UN . ON 

IT— ON 

ON OJ 

-d- en 



un J- o On 
tr— _d- un rH 
-d- • t— • 



on 
NO 



on 
o 



ON 

on 



o on o t— vo 
un onco t-i 
on ■ co 

t^ o 

UN CM 

-d- en 



UNCO O t- 
t--d- CO rH 
VO • C— • 



UN ON O CO 
t--d" CO r-i 
UN • UN • 



O -d- o VD 

UNd UN rH 

-d- • o - 



UN-d- o CO 
CVJ on-d- rH 



0J o 
ON en 
en en 



UN un o ON-d- 
CM on -d- i 
vo rH 

00 O 
ON -d 
on on 



O O O VD 
O on ON rH 
CO • UN • 

CM en 
ir\ H 
on on 



VD 



Pi 
O 

P 
P 

tQ rl P rH 
O CO CO CO 
CJ ft O ft 



P 



o 



u S o cii 

CO P 0) p 

. rl -H rl O 

ft ft rH ft EH 

O vH CO -H CO 

-p 3 R O fl 

O W ft 
O 

en 



20 



Interest . --Interest on investment is a major fixed cost in each model, 
varying from a high of 6l cents per ton in the 80-ton group down to 28 cents a 
ton in the 300-ton models. Interest and equipment depreciation costs tend to 
be very close in many of the models ' operations . Interest accounts for about 
one- fourth of the total fixed cost in all models. A comparison of interest 
costs between the operations in a given model shows that operation E tends to 
have an interest cost 35 percent greater than operation A, which has the lowest 
cost. 

Administrative costs .— A number of administrative duties must be performed 
in the daily operations of any feed manufacturing plant. Some of these are 
general management, ingredient purchasing, determining formulas, quality con- 
trol, typing, and bookkeeping. These costs vary considerably among plants, 
depending on the organizational structure and services received from a home 
office if the plant is controlled by a parent firm. 

This study has assumed a fixed administrative cost per ton for a partic- 
ular size model, regardless of variation in operations. The 80-ton model has 
the highest cost, 7^ cents per ton, which decreases as models increase in size; 
the 300-ton plant has a cost of 52 cents per ton. 



Variable 

Variable costs as used in these models include such items as mill labor, 
utilities, equipment maintenance and repairs, supplies, and miscellaneous 
expense items which are a function of plant output. 

Labor inputs and costs .- -A most important trend in the feed industry in 
recent years has been the reduction in labor cost. More and more mills are 
being automated. This has reduced production cost and opportunities for human 
error. In some of the more specialized automated mills, labor requirements 
are reduced to 0.20 man-hour per ton. 

Production and maintenance time for all models ranges from a low of 0.23 
to a high of O.89 man-hour per ton (table Q)- Production and supervisory time 
combined ranges from 0.29 "to 1.00 man-hour per ton. Operation A in all models 
has the fewest man-hours per ton and labor cost. The highest cost operations 
are F and I. Packing, in any model, increases the cost considerably over an 
all-bulk operation like that of A, D, and G. 

Models 80-F and 80-1 require a maximum of 10 full-time employees in the 
mill. Models 300-F and 300-1 require 2k workers. Models 80-A and 100-A have 
the fewest-- five full-time workers. Eleven men are needed in model 300-A. 
A more detailed breakdown on labor requirements is in appendix tables 2^-29 • 

Annual production labor cost in the models ranges from $15,912 to $98,12^ 
(table 10). Operation A in each model size has the lowest production labor 
cost. The cost is kl cents per ton in model 300-A and 76 cents a ton in model 
80-A (table 10). Operation I is the highest cost operation in all model 
groups; its cost ranges from $1-33 a ton in 300-1 to $2.09 in 80-I. Operation 
A production labor cost tends to lie between 30 and 40 percent of the high- 
cost operation I. 

21 



w 



o 



CO 
CO 




O 

o 


CO CO 
C— CO 




CM O 
C— co 




CO VD 
VD r— 




CM 
VD 


O 


LTN VD 


o 


o 

CO 


• 


CO CO 
c- CO 


CO 
O 
H 


o 

CM 
H 


VD 

ro 

H 


CM 
LTN 
H 


VD 

LO 

H 


VD 
H 




O CM 
C— ON 

rH H 


CO 
VD 




o 

CO 


CM CM 
VD t— 




VD -4 
LT\ VD 




CM O 
UA VO 




VD 




O CO 

-=t- _dr 


-4 


VO 




CM CM 
VD t— 


co 


VD 
ON 


O 

r-l 


O 
CM 
H 


VD 
H 
r-i 


VD 
CO 
rH 




H ' -d 

CM -d" 

rH rH 


CO 




o 


CO CO 
co _rj- 




LT\ CO 
CO -ct 




CO O 
CO ^j- 




t- 

CM 


LTN 
CO 


LT\ CM 
CM PO 


CO 

co 


03 




CO CO 


CO 
LTN 


' -4 
VD 


ITS 

VD 


's ' 


CO 
VD 


" CO 
CO 




-dr VD 
C~ ON 



d 

O 
•H 

-P 
Ki 

u 

: 

J 

Ch 
O 

o 
,d 

p 



W 



P> 



o\ 

=0 


o 


CO CO 
t- CO 


CM O 
C— 00 




CO VD 

VD C— 


CM O 

VD r— 


LT\ VD 


rH O 

t— CO 


- 1 


CO CO 

r- CO 


CO O 
O CM 

rH rH 


VD 

CO 

H 


CM 

rH 


VD VD 

rH rH 


O CM 
C— ON 
H H 


ON 

VD 


s 


CM CM 
VD C— 


VD -* 
IT\ VD 




CM O 
LT\ VD 


VD -=t 
_=f LTN 


H co 

-4 -4" 


ICN VD 




CM CM 
VD t— 


_=t VD 
CO On 


-3- 
O 
H 


O 

OJ 
H 


VD VD 
H CO 
H H 


CM -4- 
CM -=t 

rH rH 


ON 


o 

VD 


VD VD 
-=T LTN 


LTN 00 

CO j- 




co o 
co J- 


CO LT\ 
CM CO 


LTN CM 
CM CO 


o\ CO 
oo -d- 




VD VD 
_d" LT\ 


oo _=r 

IT\ VD 


VD 


o 

CO 


O CO 
c- CO 


VD VD 

C- D\ 



c 



pq 



< 





O 


O O 

t— co 




t- 

VD 




LTN 

VD 


OJ 




0\ 
LTN 


r- 
VD 




J- H 
LT\ VD 


CO CM 
VD t— 




o o 

O- CO 


O 
O 

rH 


CM 

rH 
rH 




G\ -d- 

CM -d" 

H rH 




CO 
-=f- 

H 


' CO 
VD 

H 




CM 
VD 

rH 


-d" 
CO 

H 


ON 


o 

>-• 


-=!- -4- 

LTN VD 




rH 
LTN 


o\ 

LT\ 


0\ 
-d 


VD 




co 

-d- 


H 

LTN 




CO LT\ 
CO _d 


C- VD 

_4 i_r\ 




-dr ' -d- 

LT\ VD 


VD 

r— 


CO 
00 




C— CM 
On H 

rH 




CO 
O 
H 


CO 
CM 
H 




-4 

H 
H 


VD 

CO 


O 


o 


CM O 

CO -d- 




rH 

co 


t- 

co 


On 
CM 


VD 
CO 




LTN 
CM 


CM 
OO 




m o\ 

CM CM 


CM O 

co _=ir 




CM O 
CO _=f 


vc 

-d 


VD 
LT\ 




C— CM 




CM 

VD 


o 

CO 




CO 
VD 


' CO 
CO 



e 

a 
p 
H 



0J 

a 
d 

fl 

o 
- 
d 

•H 

a3 



c':' 



d 
o 

•H 

-P fl 
•• O O 

CO 3 P rH P 

d id o5 

O O r) P ?H 
P rH 1) O OJ 

CM Oh eh Pm 

O 
CO 



u 

d 

d 
tu 

p 
d 

•H 



c.': 



d 
o 

•H 

•• p d 
woo 

d 3 P rH -P 

O fc! a3 

P O rH P rl 

n (U O (U 

O Pm Ph Eh PM 
O 

rH 



'j 
o 
d 

d 

•P 

d 

•H 



d 
o 

•rH 
•• -f ^ 
WOO 
d d P rH p 

O ti aJ 

P O rH P rH 
rH 0) O OJ 

O Pm Pm Eh Pm 
H 



aj 

o 
d 
cd 
d 

OJ 

■H 



d 
o 

•H 
•• P 

w o 

d d P> rH -P 

o Ti a3 

P O rH P rH 
rH OJ O OJ 

O Pm Pm Eh Pm 
O 

CM 



OJ 

o 
fl- 
ee 

d 

p 
d 

■H 



08 

d 
o 

•H 

•• P 
W CJ 

a 3 -p h p 

O Ti 03 

P O rH P rH 
rH 0) O OJ 

O Pm Pm Eh Pm 
CM 



OJ 

o 
d 
o3 
d 

OJ 

p 
d 

■H 



cS 



•• p d 
woo 

fl d P rH P 

O >d a3 

P O rH P rH 

rH OJ O <D 

O Pm Pm Eh Pm 

O 

co 



22 





H 


rl Mm 

VO -0- o 

-4- • 

^CM 

o 


VD -=r CO 

D- • 
- H 
LT\ 


VO CO CM 
ON-4 t- 

vo • 
co 

VO 


O O CM 
CM VD VO 
H LTN • 

ON 
t- 


VD CO LTN 
COVO -4 

rH H • 

O 
ON 


co -4 oo 

J" CM fO 

rH rH • 

co 

ON 




W 


LTN LfN H 

CO • 


0O On ON 
LfN OO LfN 

H • 


CM VO C— 
t~- CO-ct 

L— • 


CO -4 LTN 

co J- rn 

CO • 


VD CO CO 

ON-4 H 

VD • 


CO -4 CM 

ON t"- O 

ON • 






ON 


^ rH 

LTN 


t- 


CO 


CO 


^ H 






OJ 


0O 


_4 


LTV 


VD 


VD 






On t— CO 


G\ l— CM 


CM VD O 


O O CM 


CO -4 VD 


CM VD rH 

LfN C— LfN 
-3- • 




O 


CVI CVI o 
CM • 


CM CM CO 
CM • 


-4 J" CO 
CO • 


LT\ LfN [~— 

H • 


-4 CM LfN 
CO • 






On 


o\ 


r-^ 


oo 


rH 


_3- 






H 


i-l 


CM 


fv, 


CO 


00 






CM VO VD 


ONE— -4 


VD CO CO 


O O CM 


VD CO t~- 


CO -=|- LfN 


Pi 


(in 


VO O ON 


VO J" c— 


ON -4" VO 


CM VD LTN 


OOVD CO 


-4 CM CM 


H • 


[— . 


VO • 


rH LTN • 


H H • 


H rH • 


o 




•< H 


- H 


■>H 


- H 


"> rH 


•N H 


■H 




H 


LT\ 


CO 


ON 


o 


CO 


-P 

cd 




-=t 


-H- 


VO 


C- 


N 


ON 


ft 




vncocA 


CO ON O 


CM VO CO 


CO -4 LfN 


VD CO ON 


O O LfN 


o 




-4- G\ LfN 


LTN CO LTN 


t~- co co 


CO -H" CM 


ON-4 O 


O O ON 


^H 


H 


-4" • 


H • 


0- • 


00 • 


VD • 


H CO • 




*H 


- H 


~H 


•> H 


*> H 


•\ 


O 




O 


LTN 


t- 


CO 


co 


VD 


rid 




CO 


CO 


-=\ 


LfN 


VD 


VD 


o 
















-P 




H coco 


IT— H CO 


CM VO H 


O O 0O 


CM VD CM 


VD CO t— 


1) 




CO LTN ON 


CO CO ON 


4-J- t- 


LfN LfNVD 


LfN L^ LfN 


LfN CM -d- 


2 


P 


ltn . 


LTN • 


co • 


H • 


-4- • 


H • 






■N 


■> 














o 


_i- 


C- 


CO 


_^- 


t— 






CM 


CM 


■OJ 


CO 


co 


OO 






LTN LTN CO 


cm vo r- 


CO J- On 


J- CM LTN 


CO ^t ON 


O O ON 






LfNVD t~— 


VO O LfN 


00 -4"-=f 


HC0 4- 


CM VD CM 


HOJH 




O 


J" • 


H • 


co • 


H LT\ • 


rH CO • 


H CO • 






~H 


■>H 


-H 


•»H 


~H 


*> H 






VO 


H 


CO 


Lf\ 


-4" 


CM 






CO 


_=t 


L0\ 


t— 


co 


ON 






Q\ L—VO 


LTN LTN ON 


-4 CM CO 


CM VO CO 


CO -4 CM 


CM VD O 






CO LTN CO 


-4 CO CM 


VO CO CM 


CO VO H 


CO -4 o 


ON ON ON 




PQ 


CO • 


CO • 


J" • 


00 • 


00 • 


ON • 






"rl 


-H 


^H 


~H 


-H 








LfN 


ON 


CM 


-4 


CO 


o 






CM 


CM 


-4- 


LTN 


LTN 


VD 






-4 CM VD 


-4" CM O 


VO CO o 


OO ON -4 


J- CM -d" 


CO -4 H 






WHt- 


CM H VO 


COVO VO 


J" O LfN 


-4 c--=t- 


J- CM -4 






ON • 


ON • 


CO • 


LTN • 


H • 


CO • 




< 


•N 


*v 


•n 


»■ 


*\ 


•\ 






LT\ 


LTN 


CO 


CO 


a. 


H 






rH 


. ! 


CM 


CM 


CM 


oo 




01 


M 


01 


01 


01 


01 




Pi CQ 03 


k 01 01 


Pi 01 01 


Pi 01 co 


Pi ol oi 


Pi oi oi 




3 u u 


pi U U 


3 Pi U 


pi Pi Pi 


PS Pi Pi 


pi P: Pi 


■P 


O cd cd 


O Cd Cd 


O cvj CTj 


O cd Cd 


O cd cd 


O cd cd 


•H 


■d H H 


^IrlH 


& H H 


Si H H 


^1 H H 


^1 H H 


d 


i H H 


1 H rH 


i H rH 


1 H rH 


1 rH H 


1 rH rH 


fa 


fl O O 


p! O O 


PI O O 


PI O O 


Pi O O 


PI O O 




S p p 


cd P P 


cd P P 


cd P P 


cd P P 


J p p 




S 


S 


§ 


S 


s 


s 




rA 




tA> 




>> 




£. 




rA, 




>= 






iS 


Pi 


s 


Pi 


i§ 


a 


i3 


fl 


i§ 


Pi 


iS 


Pi 




■a p o 


<i3 p o 


<B -p o 


■D-P O 


^ -P O 


^ p o 


a 


to -p 


01 -p 


01 p 


01 p 


01 p 


01 -p 


i) 


u o 


Pi O 


Pi O 


Pi O 


Pi O 


Pi O 


-p 


CD O P| 


cd cj Pi 


OJ O Pi 


<D V Pi 


OJ O rH 


OJ O P: 


H 


ft <D 


••ft <D 


••ft <D 


••ft 0) 


••ft <U 


••ft CO 




rH ft 


01 H ft 


01 H ft 


01 H ft 


oi H ft 


01 H ft 




01 01 Hi 


Pi ol cd 


Pi 01 cvj 


Pi oi cd 


Pi oi cd 


Pi oi cd 




O 3 P] 01 


O Pi 3 P 


O Pi 3 P 


O Pi 3 P 


O Pi pi -P 


O Pi pi P 




•P ^ Pi 01 


-p pi pj 01 


-P pi § 01 


P p! 3 01 


p pi 3 oi 




p o a o 


O Pi O 


O 3 O 


o 3 o 


O 3 O 


o 3 o 




W < O 


O pd < O 


O W < O 


o w < o 


O W < O 


o W <; o 




o 


O 


LTN 


o 


LfN 


o 






CO 




i 1 




rH 




CM 




CM 




oo 





23 



Maintenance labor cost is considered separately because over the short 
run this cost can he less than that used in the models. However, most feed 
manufacturers realize that a good preventive maintenance program is most eco- 
nomical over the long run. 

Maintenance labor requirements range from 8 hours per day in several oper- 
ations in the 80-ton model series to 23 hours per day in one operation in the 
largest model (table ll). In many operations of the six model sizes, main- 
tenance may require less than 8 man-hours per day. In the 150-ton group, main- 
tenance requirements range from 10 to 12 hours per 8-hour day. This means one 
man full time, plus another for 2 to k hours a day. 

Maintenance labor cost ranges from $5,928 in the smallest model to a 
maximum of $17,0^3 in the largest (table ll). Looking at it from another view, 
maintenance costs the feed manufacturer between 19 and 32 cents a ton annually. 
This cost bears a definite relationship to the total cost of equipment in the 
models . 

Supervisory, like maintenance, labor in these models ranges from 8 hours 
to 23 hours per day (table 12). 

Annual supervisory costs range from $6,^-8 in models 80-A and 100-A to 
$18,538 in model 300-H (table 12). Supervision costs between 21 and 39 cents 
a ton of finished feed. It is possible to have a lower per ton cost in smaller 
plants, since overall size is not the main factor in cost of supervision. 

Total mill labor costs range from 8l cents per ton in 300-A to $2.80 a 
ton in 80-1 (table 13). Production labor accounts for 50 to 75 percent of all 
mill labor cost. Maintenance and supervisory labor are each responsible for 
between 12 and 25 percent of the total. 

In all models, operation A has the lowest labor costs and operations F and 
I have the highest costs. The high-cost processes, pelleting and packing, 
greatly affect cost of production. Operation A in all size categories has 
about 50 percent of the labor costs of operation I. 

Utilities ■ --Utility cost is minor in all operations except the full pellet- 
ing operations D, E, and F. In operations A, B, and C, total utility costs 
range from 18 to 3^ cents per ton of output (table 1^). Electricity accounts 
for about 75 percent of this cost. In operations D, E, and F, where all feed 
is pelleted, the cost of electricity ranges from 59 "to 72 cents per ton, 
accounting for one-half to two-thirds of the utility costs. Fuel oil cost 
makes up most of the remaining portion. Water cost is insignificant in all 
operations . 

In operations G, H, and I, utility costs range from 38 to 55 cents per 
ton (table Ik). Electricity again is the largest Item and makes up about two- 
thirds of the total cost/ Table 15 shows consumption of electricity and its 
cost for all operations of the six models . 

Utility costs for pelleting are two to three times greater than for all 
other operations . 

2k 





H 


ON OnOJ 

vo co 


0\ ONVO 
VO OJ 
VO • 


OJ OJ ro 

H CAW 

CO • 


VO VO CO 

H LTN OJ 

CO • 


O O CO 

OJ OJ OJ 

CO • 


OJ OJ rH 

0J O OJ 
CO • 






vo 


vo 


co" 


rH 

H 


r 1 


VO 

rH 






On O\0J 


a\ awo 


OJ OJ ro 


VO VO CO 


O O CO 


co co oj 




w 


VO CO 

vo • 


VO OJ 
VO • 


rH 0\ OJ 
CO • 


H LO OJ 
CO • 


OJ OJ OJ 
CO • 


OJ J" OJ 

o • 






vo 


vo 


co" 


rH 


-3- 


D— 












H 


H 


H 






G\ CNOJ 


o\ onvo 


<-\ r-\ ^ 


LTN LT\ H 


O O CO 


OJ OJ H 

OJ O OJ 

CO • 




O 


VO CO 

vo • 


VO OJ 
VO • 


H LT\ OJ 

H • 


H H OJ 


OJ OJ OJ 
CO • 






vo 


vo" 


CO*" 


H 


-■i 


VO 












H 


H 


H 






ON ONOJ 


on awo 


OJ OJ ro 


VO VO CO 


O O CO 


OJ OJ H 


Pi 


Ph 


vo ro 

vo • 


VO OJ 

vo • 


H O\0J 
CO • 


rH LT\ OJ 
CO • 


OJ OJ OJ 
CO • 


OJ O OJ 
CO • 


o 




VO 


vo 


co" 


H 


-J- 


VO 


•H 

•P 










H 


rH 


H 


cd 


.. •■ 














Pi 
















CD 




on On CM 


o\ awo 


OJ OJ CO 


VO VO CO 


O O CO 


OJ OJ H 


ft 




vo co 


VO OJ 


H 0\OI 


rH LTN OJ 


OJ OJ OJ 


OJ O 0J 


O 


H 


vo • 


vo • 


CO • 


CO • 


CO • 


CO • 


Ch 




vo 


vo 


co" 


H 


-3- 


VO 


O 










H 


H 


H 


n3 


.. .. 














O 
















A 




co coco 


a\ awo 


H r-\ r-\ 


LTN LTN H 


CO CO H 


o o a\ 


P> 




CM OJ 


VO OJ 


H LT\ OJ 


H H OJ 


H CO OJ 


OJ OJ H 


CD 


fi 


o\ • 


vo • 


■H • 


H • 


co • 


CO • 




•^ 


•\ 


»\ 


». 


•^ 








LT\ 


vo 


CO 


rH 


co 


-4- 












H 


H 


rH 






CO CO CO 


CO CO co 


OJ OJ CO 


LT\ LT\ rH 


O O CO 


0J OJ rH 






GJ OJ 


OJ OJ 


rH 0\OJ 


H rH OJ 


OJ OJ OJ 


0J O OJ 




o 


a\ • 


a\ • 


CO • 


rH • 


CO • 


CO • 






•N 


•N 


»\ 


«\ 


.-. 


»., 






LTN 


LTN 


CO 


rH 
H 


H 


VO 

H 






co co co 


a\ awo 


OJ OJ CO 


LT\ LTV rH 


O O CO 


OJ OJ rH 






OJ OJ 


VO OJ 


HONOJ 


rH H CVJ 


OJ 0J OJ 


OJ O CVJ 




FQ 


o\ • 


vo • 


CO • 


H • 


CO • 


CO • 










»\ 












LTV 


vo 


CO 


H 

H 


H 


VO 
H 






coco co 


co co on 


O O On 


-J" -J- O 


CO CO H 


O O ON 






OJ OJ 


OJ OJ 


H H H 


H c-OJ 


H COOJ 


OJ OJ H 






a\ • 


0\ • 


J- • 


CO • 


CO • 


CO • 




< 


•s 


•\ 


•\ 


»\ 


»\ 


•N 






LTN 


LTN 


D— 


o 

H 


CO 

rH 


H 




co 


CO 


CO 


CO 


CQ 


CO 




Pi CQ CO 


Pi CQ CQ 


U CO CO 

d u Pi 


Jh io ra 


Pi CO CQ 


Pi co co 




pi u u 


3 u u 


^ !h h 


pi Pi Pi 


pi Pi Pi 


-p 


O cd cd 


O cd cd 


O cd cd 


O cd cd 


O cd cd 


O cd cd 


■H 


^Hrl 


A H H 


^ H rH 


^IHrl 


^rlH 


^IHH 


£ 


i H H 


i H i-l 


i H H 


1 H rH 


1 H rH 


1 rH H 


D 


n o o 


Pi O O 


S O O 


s o o 


P! O O 


Pi O O 




aifin 


JfiR 


cd P) Ph 


aififi 


cd n n 


cd R P 




s 


S 


S 


s 


s 


S 




f>» 




>* 




lA 




sA. 




rA, 




>. 






cd • pi 

^ P> o 


cd • pi 
•B -P O 


eg • a 

TJ -P O 


cd • pi 

tJ-P o 


cd • p! 
ti -p o 


cd • Pi 

Tip o 


S 


CQ -P 


co p> 


CO -p 


CO P> 


CQ +3 


CQ P 1 


cd 


u o 


u o 


fn O 


u o 


Pi O 


Pi O 


-p 


CD o u 


CD V u 


0) CJ u 


0) CJ Jh 


CD V Pi 


CD CJ Pi 


H 


ft 0) 


•• ft CU 


•• Ph 0) 


•• Ph CD 


••ft OJ 


••ft CD 




rl ft 


co H Ph 


co H ft 


co H ft 


CO rH ft 


co H ft 




co co cd 


Pi co cd 


p! CO cd 


Pi co cd 


a co cd 


Pi co cd 




S H pi -P 


O Pi pi -P 


O !h ^-P 


o u 2 p> 


O Pi pi -P 


O Pi Pi -P 




o p* pi co 


-P P> Pi CO 


-P 3 pi CO 


p> pi pi co 


-P pi Pi CO 


•P Pi Pi CO 




p> o 3 o 


o a o 


o 3 o 


o 3 o 


O Pi O 


O 3 O 




w < o 


O K < O 


o w <; o 


o W <; o 


O W < O 


offi<o 




o 


o 


LT\ 


o 


LT\ 


o 






co 




, ) 




l 1 




i'i 




0J 




CO 





25 



w 



o o on 


O O r-\ 


HVO CO 


rH vo co 


O • 


o • 



CO 



o o a\ 

HVD CO 

o • 



ao 



00 



o o H 
H vo co 

o • 



00 



0J OJ ltn 
vo • 


VO VO LTN 

H ONCVI 
CO • 


O O LT\ 

OJ OJ OJ 

H • 


OJ OJ CO 

OJ cocvl 


ON 


OJ 


VO 
H 




OJ OJ lt\ 

rH D- OJ 

VO • 


VD VO LT\ 
rH ON OJ 

CO • 


O O LT\ 

OJ OJ OJ 

H • 


on co -d- 
OJ co OJ 



ON 



OJ 



VO 



CO 



; 
O 
■H 
P 
03 
Pi 
0) 

ft 

O 

O 

-P 
<U 

S 



p--; 



n 



FP 



<; 



o o on 


O O rH 


rH VO OO 


LT\ O OO 


O 


O LTN 


0J 


OJ CO 


HVO CO 


iH vo co 


rH VO OJ 


rH 0\ OJ 


0J 


OJ OJ 


CM 


CO OJ 


o • 


o • 




CO • 


o • 




rH • 






•N 




«\ 


»N 




•\ 






<xT 


( 




CO 


OJ 
H 




VO 
H 




H 


ON-d" LTN 


O O r-\ 


OJ 


OJ LTN 


VO VO LTN 


o 


O LCN 


OJ 


OJ CO 


ir\ co 


tH VO rn 


rH 


t-OJ 


rH ON OJ 


0J 


OJ OJ 


OJ 


CO OJ 


OJ - 


o ■ 




VO • 


CO • 




H • 




t— • 




















t- 


CO 




ON 


OJ 

H 




VO 
H 






ON-d LTN 


O O H 


OJ 


OJ LTN 


VO VO LTN 


o 


O LCN 


01 


OJ CO 


CTN m 


HVD oo 


H 


D- OJ 


rH o\oj 


OJ 


OJ OJ 


0J 


CO OJ 


OJ • 


o • 




VO • 


CO • 




rH • 




t— • 




«x 




•\ 


•N 




■N 




•^ 


c— 


CO 




On 


OJ 
H 




VO 

H 




rH 


CT\-=t- LTN 


O O .H 


H VO CO 


LT\ O CO 


CO CO OJ 


o 


O rH 


tx\ ro 


H VO CO 


rH VO OJ 


rH ON OJ 


^-\ 


O OJ 


OJ 


OJ OJ 


OJ • 


O • 




CO ■ 


o ■ 




LCN • 




H • 




•\ 




•\ 


»N 




•N 




*s 


C~ 


CO 




CO 


OJ 
H 




-=1- 

rH 




VO 
H 


ON-4- lcn 


O O H 


OJ 


OJ LTN 


LTN O CO 


: 


O LTN 


OJ 


OJ CO 


LTN CO 


H VO oo 


r-\ 


C— OJ 


rH ON OJ 


C 1 


OJ OJ 


OJ 


CO OJ 


OJ • 


O • 




VO • 


o • 




H • 




f- • 




















r— 


CO 




o\ 


0J 

i ! 




VO 
H 




rH 


on-4- LTN 


O O rH 


OJ 


OJ LT\ 


LTN O CO 


o 


O LTN 


OJ 


OJ CO 


lt\ oo 


H VD CO 


H 


t- OJ 


H ON OJ 


OJ 


OJ OJ 


CI 


CO OJ 


OJ • 


O • 




VO • 


o • 




rH • 




0- • 




















t— 


CO 




on 


OJ 




VO 
H 




c— 

H 


COCO r-\ 


CO CO LTN 


O 


O rH 


LTN O CO 


CO CO OJ 


o 


O rH 


-=Sr CO 


-d OJ 


H V£ 


rH ON OJ 


^-\ 


O OJ 


OJ 


OJ OJ 


J- • 


-d- • 




O • 


O ; 




LTN • 




H • 




•\ 




•N 


*\ 




■s 






VO 


VO 




CO 


OJ 
H 




-1- 
rH 




VO 
H 



p 

f 



CQ 


CO 


CO 


CO 


CO 


CO 


rH CQ 03 


Pi CQ CQ 


rH CO CO 


Ph CQ CQ 


Sn to to 


rH CO CO 


Pi rH Pi 


pi Pi Pi 


Pi rH rH 


^ rH rH 


2 rH PH 


=i rH rH 


O (S d 


O a) oi 


O o3 o3 


O o3 o3 


O o3 o3 


o a qs 


,C rH rH 


^ rH H 


£rlH 


Xrlrl 


^Hrl 


Si H H 


1 r-\ r-\ 


1 H rH 


i H H 


I H H 


1 rH H 


1 rH H 


Pi O O 


a o o 


Pi O O 


Pi O O 


pi o o 


Pi o o 


niRR 


o3 Pi P 


niRR 


^RR 


SAP 


eg. pi pi 


S 


s 


s 


S 


s 


s 



■P 



ca 
Pi 
o 
-p 

o 

CO 



_a3 • d 

T5 P O 

CO H^ 

rH O 

(D O rH 

Ph 0) 

H Ph 

co a3 

rl 3 



P 

2 fi CO 

o 9 o 
W << o 



<s • ri 

tj p o 

CO P 

rH O 

OJ O rH 

•• Fk <D 

co H Ph 

S3 co o3 

O rH ^ P 

P ^ Ci co 

o fj o 

O W <C O 

o 



t>5 

Pi 

Vj P O 

CQ H 3 

rH O 

0) O rt 

•• Ph CD 
CO HP 
Pi co o3 

O rH ^S P 

P pi P! CQ 

O Pi o 

o w <; a 

LTN 



t5 p 

CO 
Ph O 
0) o 
P 

H 



Pi co 

O Ph 

P Pi 
O 

O W 
O 
OJ 



Pi 

o 

-p 

Ph 
CD 

P 

P 
co 
O 
O 



co 
Pi 
O 

4^ 



Ph 
Q) 

Ph 



Pi 
P O 

CO P 

O 



Ph 
CD 
ft 

■P 
CO 

o 



O Hi < o 

LCN 
OJ 



a! • Pi 

H p O 

co p 
Ph O 

CD O Pi 

ft 0) 



Pi co o3 

O Ph pi P 

P pi Pi CQ 

O Pi O 

O ffi < O 
O 
CO 



26 



03 

-P 

a 

H 

ft 

■■d 
tu 

0) 

hh 



CD 
o 



Pi 

o 

■H 

-p 

a? 
in 
a) 
ft 
o 

ft 
O 

■d 

O 

,d 
p 





w 



o 



ft 



i.i 



o 



on oj on 

o roon 



OJ 



H OJ On 

c— oo on 



CO OJ ON 

o rom 



VD OJ LO 
ON OO OO 



OJ 



OJ 



ON 



OJ 



On OJ lo 
LO oo ro 



H 



o 



PQ 



>S 


CD 


,Q 


■d 




o 


a 


e 


CD 




P 


ft 


•H 


O 


P 


CD 


CQ 


IS! 


O 


•H 



O to 



CO CO lo H 
ON OJ o~VD 



lOCO LO 

t— OJ ro 



H 



VD CO LT\ 
OO OJ OO 



VD CO H 
C— OJ OO 



( ! 



C>] 



rH 



CQ 

O 

P 

o 

CO 



-=1- VD rH . 

co oj cn\ j- 



ONVO 
LO OJ OO 



OJ VD H 
CO OJ oo 



C— OJ OO 



ft EH 
pi 
CQ 



oj 



O VD 
LO OJ OO 



H 



OOVD rH 

ON OJ OO 



C— oo H 

LTN OJ OO 



ONVO H 
OJ OJ OO 



O OO L0\ 
VD OJ OJ 



OJ 



OJ 



PI 
O 

•H 
•• P 
CQ O 
P! Pi 
O TJ 
P O 
Pi 
O ft 

o 

H 



h 

r-. 
o 

CQ 

•H H 

> o3 

Pi P 

0) O 

ft Eh 
p 

CQ 



OJ OO LTN 
L"- OJ OJ 



-■-I 



t~- OO LT\ 
J" OJ OJ 



H 



ft 0O_=t" 



OJ OJ 



H 



OO OO LTN H 

VD OJ OJ 



OJ 



CO OO LTvlVD 
OO OJ OJ " 



rH H OO 
t"- OJ OJ 



0\ OO LTN 
-3" OJ OJ 



OO OO LTN 
OJ OJ OJ 



O On H 
VD H OJ 



H 



H 



H 



H 



Pi o 

O PI 

•H o3 

•• P Pi 

CQ U 1) 

Pi Pi P 

O T) Pi 

P O -H 

Pi <d 

O ft S 

LO 



Pi 

O 
CQ 

•H H 
> ctJ 
Pi P 
0) O 
ft EH 
pi 

CQ 



OJ OO L0\ 
VO OJ OJ 



LO OO LO 
OO OJ OJ 



H 



OJ H OO) 
ir— oj oj 



OJ oo LO 
LO OJ OJ 



H 



lo ro lo 
OJ OJ OJ 



OO H oo 
VD OJ OJ 



LO H OO 

-H- OJ OJ 



H 



CO H oo 
H OJ OJ 

H 



O 



OJ 



VD 



. I 



OJ 



H 



H 



rH 



J- o oo C— 
LO OJ OJ G\ 



:-J 

O 

■H 

•• P 

CQ O 

S .3 
O "d 

P O 
Pi 
O ft 
O 

oj 



Pi 
O 

CQ 
•H H 
> ct3 

Pi P 
CD O 
ft Eh 
pi 
CQ 



LO CO LO 

J- OJ OJ 



CO CO LOVO 
H OJ OJ " 



H 



VD OO LfNj- 

lo oj oj o 



O- 00 LO 
OO OJ OJ 



r-l 



On oo lo 
O OJ OJ 



H 



OJ H OJ 
lo OJ OJ 



On oo lo 
OJ OJ OJ 



H 



OJ OO LO 

O OJ OJ 



J; HOJ 
-J- OJ OJ 



l-l 



I I 



P! 

o 

•H 
•• P 
CQ O 

8=1 .3 

o d 

p o 

Pi 

O ft 
LO 

OJ 



ft EH 

pi 
CQ 



co H oo 
OO OJ OJ 



rH 



OJ OJ -H- 
O OJ OJ 



ft H OO 
LO OJ OJ 



LO rH 0O 
OJ OJ OJ 



ON 



. I 



LO H 0O 
ON OJ OJ 



o-Q\H 
-J- H OJ 



On H oo 
H OJ OJ 



Orjrr 
ON OJ OJ 



H ON H 
-H- H OJ 



H 



CO 



CO 
VD 



H 



Pi 

O 

•H 

.. _p 

CQ O 
S 3 

o d 
p o 

Pi 
O ft 
O 

ro 



0) iS 

O Pi 

Pi O 

05 CQ 

Pi -H H 

0) > 03 

P Pi p 

Pi 1) O 

•H ft EH 

S CQ 



27 



o 

•H 
-P 

cd 
U 
<d 

ft 
o 

«M 

O 

id 
o 

,rj 

P> 
CU 



HI 



C3 



w 



pq 



<U 





H 


>s 


(L) 


P 


d 




o 


S 


s 


tu 




-!- 1 


+H 


•H 


o 


-P 


'1J 


to 


N 


o 


•H 


o 


M 



VQ 00 
cn H 



VD CO 

on h 



VO CO 

on H 



ltnvd 
J- cv) 



irwo 

J- 0J 



Lr\VQ 

J- 0J 



0J o 



CM O 



CM O 



O H 

•H .H 

••MO 

co -p 

a O r-1 

O CD <u 
-P H 5 

o 

CO 



> 



CM VO 
on H 



CM VO 

cn h 



CM VO 
cn r-\ 



o vo 

-4" CM 



O VO 

-=1- CM 



O VO 

-=r cm 



on t— 

CM O 



on c— 

CM O 



on t-— 
cm o 



> 



O H 

•H -H H 

Pi O cd 

-P -P 
OHO 

<L> CD EH 

rH pi 

H F-H 



LTnVO 
CM H 



LT\VO 
CM rH 



LTNVD 
CM H 



J- 



LT\ LT\ 

cn CM 



on CM 



LT\ IT\ 

cn CM 



CO LT\ 
rH O 



CO LT\ 
H O 



CO LT\ 
rH O 



CJ H 

•• -H -H 

ffl h o 

Pi -p 

O CJ rH 

-p cu cu 

H 3 

O H P>4 

LT\ 

H 



Lf\ LT\ 
CM H 



CM 



LT\ LT\ 

CM rH 



LT\ LTN 

on CM 



LTN LT\ 

cn cm 



LT\ LT\ 
CT) CM 



LT\ LT\ 
H O 



LT\ LT\ 
H O 



LT\ LT\ 
H O 



ir\ on|co 
CM H 



OP 
•H -H 



-P 

H O 

<D Eh 



lt\ on 
CM ^ 



lt\ onjco 

CM H 



on cm 



LT\ ^t 

on cm 



cn CM 



H O 



-4- -=j- 
H O 



-=1- -=t" 

rH O 



CO 



CJ H 

•H -H 

Pi O 

-P 

CJ rH 

CD CD 

H d 

LT\ 
CM 



CQ 

Pi 

o 
-p 



lt\ on 

CM ^ 



IT\ cn 
CM 



CO 

cn 



CO 
cn 



ltn onco 



CM 



m CM 



on CM LT\ 



m 



cn cm 



J- J- 

H O 



rH O 



-4" _=f- 
H O 



CO 



CJ H 

•rH -H 

Pi O 
P 1 

CJ H 

CD CD 

H ^ 

O W Pih 
O 
cn 



co 
PI 
o 

-p 



>d 

pi 

rH 

CJ 

Pi 

•H 

CQ 
■H 

Pi 

CU 

-p 

Ch 

o 
-p 

CQ 

o 

CJ 

0) 
CO 

pi 

cd 

CJ 

CD 

£1 

CO 
rH 

cd 

-p 
o 
-p 

o 
•p 

■d 

cd 

•P 
o 
Pi 

:>> 

1 



H 



28 



Maintenance and repairs . --The cost of maintenance, replacement parts for 
equipment, and services hired by the mill to make repairs is a variable cost. 
It is assumed to be 7 percent of the total investment cost. 

Cost per ton decreases with increased plant size. Model 80-E has the 
highest cost--70 cents per ton (tables 2-7). Operation E has the highest in- 
vestment in each model size and therefore a high cost for maintenance and 
repairs is expected. Operation A, on the other hand, has the smallest invest- 
ment and this cost item is low. The lowest cost for maintenance and repairs, 
33 cents per ton, occurs in model 300-A. 

Supplies .- -A fixed cost of 10 cents per ton is made for all models and 
all operations. The supplies include housekeeping materials, oils and lubri- 
cants, and other materials used in the plant. Estimated costs of supplies 
were obtained from survey data. 

Miscellaneous . --This item includes many costs associated with management 
and administrative duties. Survey data were used as a basis for estimating 
per ton cost for the models. All operations in a volume size are assumed to 
incur the same miscellaneous costs . This cost ranges from 25 cents per ton in 
the 80-ton plant to 18 cents per ton in the 300-ton plant (tables 2-7). 



Total 

Total operating costs vary widely with changes in mill operations as well 
as with the volume of mixed feed produced. Costs varied from a high of $7-13 
a ton in the 80-ton group down to $3.0^4 for a 300-ton plant (table 16). 

There are definite economies of scale with increased plant output. As 
the model size increases from 80 to 300 tons, the total operating cost per ton 
declines between 35 and kO percent for most operations (table 16). 

Average costs range from about $6.20 per ton for all 80-ton models to 
$4.03 per ton for the 300-"fcon size group. Over 70 percent of the cost differ- 
ence occurs in the models producing 200 tons a day or less. In most situations, 
plants producing over 300 tons per day would experience only a slight cost 
reduction. 

Table l6 summarizes the total operating costs for all models and oper- 
ations . Total operating costs could be reduced about 20 percent for operation 
A in all models if these plants specialized in producing a single line, such 
as broiler feed. 

Fixed cost for most operations of the models accounts for kO to 50 percent 
of total operating costs. The percentage is higher for operations A, D, and G, 
the all-bulk operations, than for other operations. The other operations re- 
quire more manpower, which raises the level of variable costs. 

Many factors influence the total cost of operating feed mills. The major 
cost item is wages and salaries. Other factors include volume of operation, 
variation in production, and percentage of capacity utilized. The models as 

29 







O VD 

oo ltn oo 


oco 
o-=t- CVJ 
_=t- cxi oo 


o 
o 

VD 


CXI 

00 LTN 
ON CXI 

«\ • 


O VD 

O rH LfN 

CO H CXJ 


o o 

OHIA 

LTN rH CXI 


O J" 

O -4" LTN 

CXI O CXI 




M 




CX? CO 
H 


VD OA 
On 


LTN 0O 
LTN rH 


LTNVO 

O H 


CX) o 
O CXJ 






oo 


3 


-=*■ 


VD 


CO 


o 

H 






O H 
LTN OOVD 
LT\ LTN 0O 

VD C— 


OCO 
O CVJ CVJ 


o r- 

LT\ O LTN 


O CXI 

O ON LTN 


O t— LTN 


0-4" 

O ON LTN 




W 


-4" CXJ oo 

HCO 
H 


0O ON CXI 

UN ON 

On 


VD O CXJ 

J- oo 

LTN H 


c— O CXJ 
OOVD 

,9 H 


LONCO CXI 

CO ON 
ON H 






-=f 


-d- 


VD 


CO 


ON 






o o 

O H VD 
LTN LTN OO 


O CXI 


O O 


O CO 


OCO 


O -4- 






O O CXI 


O 0- LTN 


O VD LTN 


0-=t" L^N 


O ON LTN 






rH CXI 00 


IPvCO CXI 


-=i- O CXI 


J- O CXI 


t— CO CXI 




O 


LTN t*- 


OCO 


0O ON 


OO OO 


CXJ VD 


-4" ON 






f— 


I— 1 


On 


LTN H 


O <-\ 


ON H 






ro 


3 


-=f- 


VD 


CO 


ON 






O -3" 


o o 


O ir\ 


O O 


O CM 


o o 






O 0O LT\ 

C— _=t- _=)- 


o o o 


UN t— LTN 


O CXJ LTN 


O >" LTN 


O LTN LTN 






o-4--* 


tT— LTN 0O 


O -=t- oo 


VD C— OO 


LTNCO OO 




h 


rH On 


o o 


co oo 


H CO 


CO CXJ 


cxi r- 


Pi 
o 

•H 
P 




D— 


CXJ H 


C— rH 


CXI H 


0OCX1 


ON CVJ 


• > • • 


-4- 


LT\ 


VD 


ON 


^ 


oo 
H 


cci 
U 

OJ 




O ON 


o o 


O l^N 


O VD 


OVO 


O CXI 




IAH IA 


OCO o 


LTN 00 LTN 


O ON LTN 


O CO LCN 

CO c— OO 


O t— LTN 


ft 




0\-=t -3" 


O ooj- 


t— LTN 0O 


CO OO OO 


VD C— oo 


O 


H 


o on 


OnO 


VD oo 


ON CO 


VD CVJ 


co""c^ 


Crl 




t— 


H H 


h- H 


H H 


0OCVJ 


CO CVJ 


O 




-4- 


LTN 


VD 


ON 


H 


oo 


<t3 


.. .. 










H 


H 


o 




O CO 


o -=i- 


O O 


O CXJ 


o o 


O CO 


+3 




O ON LTN 


O LT\ O 


O rH LTN 


O t^lA 


OH1A 


O CO LTN 


<D 




0\ oo-=j- 


D— oo-d- 


LTN LTN 0O 


VD 0O OO 


LTN D— 0O 


-4" VD OO 


a 


R 






*s »s • 


*s »\ • 


•s *\ • 




ON ON 


t-o 


LTN 00 


CO CO 


LTN CVJ 


-4- o- 






VD 


H H 


C~- rH 


H rH 


OO CXJ 


CO CXI 






-=r 


LTN 


VD 


ON 


rH 

H 


oo 

rH 






O CO 


o o 


O O 


O CXI 


O CO 


O O 






O LTN t— 


O O OO 


O CO CO 


O rH LTN 


O O -=!• 


O ON-4- 






ONVD CvJ 


O H CXJ 


O ON rH 


VD CO H 


-* -4" rH 


LTNVD r-{ 




o 


*\ *\ ■ 


•V *\ • 


•\ »\ • 


•\ «N • 


•s ^ • 


•\ rs ■ 






OJ LTN 


irwD 


ONVO 


O o- 


O ON 


-4" O 






CO 


O 


-=t 


ON 


t- 


0O H 






CM 


m 


oo 


oo 


-4 


UA 






O 0O 


o -=f- 


O oo 


O -4 


O CXJ 


O O 






LTN_j- C— 


O t— oo 


LTN LTN CO 


O ON LTN 


o t— -=t- 


O H-3- 






H VD CVJ 


c— O CXJ 


VD ON H 


D— 1>-H 


VD 0O H 


LTNVD rH 




w 


rs *\ • 


•s »s • 


•N «N • 


«s «v • 


•\ «\ • 


•N »N • 






CM IT\ 


OOVD 


r-vo 


ON O- 


CO ON 


O O 






CO 


O 


-=j- 


co 


VD 


oo H 






OJ 


m 


oo 


OO 


-4" 


LTN 






O CXI t- 


OCO 


O VD 


o J- 


O VD 


O CXJ 






O CVJ CXI 


0-=t" oo 


O H CO 


OVDIA 


o -3--3- 


O CO-4- 






r-WO • 


-4 O CXI 


CO ON H 


CXJ D- rH 


00 00 rH 


VO^rH 




<; 


•S *N 


•\ »s • 


•N »\ • 


•\ •% • 


»\ rv • 


»\ "S • 






H LTN 


CXJ VD 


ITNVD 


CO t- 


C— On 


VD O 






CO 


O 


-d- 


co 


VD 


CXI H 






CXI 


OO 


oo 


oo 


-* 


LTN 




03 en 


03 03 


03 03 


03 03 


03 03 


03 03 




en Jh U 


03 rH U 


m %-t U 


03 rH rH 


03 ?H U 


03 ?H ^H 


-p 


u o3 cd 


U o3 03 


U o3 03 


r) 03 03 


rl 03 03 


5h 03 03 


•H 


pi H iH 


^rlH 


DHrl 


Pi H rH 


Pi rH rH 


Pi rH rH 


fl 


O H H 


O H H 


O H rH 


O H rH 


OHrl 


O rH H 


:=> 


w ss 


WOO 


Woo 


WOO 


WOO 


WOO 




R R 


r n 


n n 


n n 


P R 


H 


03 




03 




03 




03 




03 




03 




>3 (D 


SH 




rl 




SH 




r) 




rl 




rl 




,Q t3 


Pi 


• s 


Pi 


• a 


pi 


• a 


pi 


• Pi 


Pi 


• fl 


pi 


• a 


o 


O 


P O 


O 


P o 


o 


P o 


O 


P O 


o 


P o 


O 


P o 


a a 


^ ?H 03 P 


£1 rl 03 p 


X U 03 P 


Xi U 03 p 


^ U 03 P 


X ?H 03 P 


(U 


1 o3 O 


1 03 O 


l o3 O 


I 03 O 


i o3 O 


I 03 O 


-P <4-l 


P O Sh 


P OJ O rl 


-P <D O U 


P (D CJ rl 


P OJ CJ rl 


P OJ CJ rl 


•H O 


P >s 0) 


•• P >j <U 


••P >i (D 


•• -P l>j 0) 


•• P >3 OJ 


• • p ;» oj 




"03 rH ft 


03 o3 H ft 


03 03 rH ft 


03 03 ^-\ ft 


03 cd H ft 


03 cd H ft 


P CD 


03 J3 rl 03 


a > ^ o3 


£ > U o3 


£ > rl 03 


PI > rl 03 


Pi > rl 03 


03 tsl 


a o a; ps p 


O O 0) pi p 


o o oj rs p 


O O CU pi p 


O O OJ pi P 


O O OJ Pi P 


O tH 


O H ft sq 03 


p H ft fl 03 


P H ft fl 03 


p rH ft Pj 03 


P rH ft P! 03 


p H ft Pi 03 


O 03 


+> -rl 3 O 


•h a o 


•ri a o 


•H pi O 


•H SO 


•H Pi O 




v> < o 


o w < o 


O W < o 


o W < o 


OM < o 


o w <n o 




o 


o 


LTN 


o 


LTN 


o 






CO 




H 




H 




CM 




CXI 




oo 





30 



o 



a 
o 

•H 
-P 
cd 

u 

0) 

ft 
o 

<P 
O 

o 
,d 
p 
<L1 



w 



o 



w 

r -i 

;;i 
r I 
H 
O 
Pi 



P! 



ON CO 

vo on 



VO 

c- o 



OJ -4 



ir\ CM 

LTN OO 



OJ oo 



LT\CO 

D— oo 



OJ -4 



VO 



c- 



O OO 
CO o 



OJ -4 



oo-4 
vo oo 



H oo 
-4 vo 



<i: 



CO CO 

J- OJ 



OJ ro 



VO C— 
OJ LT\ 



OJ OJ 



VO 



VO 



. H 

O 

S B 

•H O 

-P <D 

CO tsl 

O -H 

O CO 



0J 

H H 



tt) tj 



Pi 

P 

o 

CO 



-4 LT\ 
-4 CO 



OJ ro 



C\ ro 
J- VO 



OJ oo 



H O 
OOCO 



OJ OJ 



OCO 

vo on 

OJ OO 



-4 VO 

vo c~- 



OJ oo 



CO ro 

-4" rH 



OJ OO 



Ox o 
H oo 



OJ OO 



VO 



VO 



vo 



VO 



VO f- 

OJ rH 



OJ OO 



c— OJ 
O OJ 



OJ OJ 



CO 

H H 



rd 


cd 


ta 




P3 


crt 


cd 


p 


r: 


■n 


CT5 


I 


■H 


O 





0) 


•H 





rH 


EH 


p 


X 


fn 


EH 


Cd 






•H 


cd 




> 




o 


pq 


> 





00 H 

ON-4 



-4 on 

O H 



OJ OO 



CO 
CO -4 



OJ 



oj r— 

H LTN 



OJ 00 



t— ro 
H ro 



OJ oo 



OJ VO 
O l/\ 



OJ OJ 



oovo 

CO ON 



OJ 



vo o 
CO t- 



H OJ 



OJ LTN 



l>- ONVQ 



H H 



-4 



-J" 



,4 



I- 



ro 



r I 



H H 



Pn > 



ONVO 
CO OJ 



rH 00 



OJ o 

o\ o 



H ON 
CO OJ 



oo r— 

ON OO 



On 00 
G\ H 



H 0O 



VO H 
CO -4 



0\ 0\ 

VO L— 



_J 



-4 0O 
D— LT\ 



OJ 



H -4 
VO CO 

H H 



0) 

H rH 

,£> cd 

cd P 

•H O 

!m EH 
cd 

> 



H OO 
CO O 



H roj- 



CO t- 



-J 



J- ro 



H OJ 



I>-C0 
CO H 



H OO 



fOCM 
On O\JC0 



rH OJ 



CO LT\ 
C— OJ 



CM 



-4 OJ 
VO VO 



H OJ 



On C— 
VO oo 



H OJ 



H C- 

LTSVO 

H H 



.4 



-4 



o 

H H 

rQ cd 

cd P 

•H O 

in Eh 
cd 



O Pr > 

LTn 

CM 



CO oo 
VO CO 



OJ 



OOCO 
t^- ION 



H OJ 



O On 
VO On 



H H 



ltn o\ 
t— On 



OJ 



rH H 

CO D— 



OJ 



CO LTN 

VO H 



H OJ 



LTN 

-J 



J 



-4" 



.4 



oo 
CO 



OJ -4 

LTN^J- 



CO CO 
LTN H 



0J 



-4 O 
-4 VO 



' O 

ON 






CD 

H - H 

rQ Cd 

cd P 



o Pq > 
o 



31 



FIGURE 2.-OPERATIONS OF BASK 

AND ECONOMII 



DOLLARS PER TON 
8 



80 ton 
/ 100 ton 

150 ton 

200 ton 

S ^250 ton 



Economies of scale curve 



© 





50 100 150 200 250 

TONS PRODUCED PER DAY 

U.S. DEPARTMENT OF AGRICULTURE 



32 



80 ton 




80 ton 




80 ton 




50 100 
TONS PR< 



MODELS: SHORTRUN COST CURVES 
OF SCALE CURVE 



® 






o 


- 


ton 






— 300 ton 






1 1 


1 


VTW* 





O - 


50 ton 




— 300 ton 




^^•^■"^mH"--^ 


- 


i i 


i 




150 200 250 
UCED PER DAY 



50 100 150 200 250 300 

TONS PRODUCED PER DAY 

NEC ERS 5475-68 (1) ECONOMIC RESEARCH SERVICE 



33 



FIGURE 2.-OPERATIONS OF BASIC MODELS: SHORTRUN COST CURVES 
AND ECONOMIES OF SCALE CURVE 



DOLLARS PER TON 




: 


80 ton 
VT^ 100 Ion 
\\ 150 


200 ton 
v,—— 250 


- 300 Ion 




O - 


- 










- 


— 










— 


- 


1 


1 


1 1 


1 


- 



50 100 150 200 250 

TONS PRODUCED PER DAY 

U.S. DEPARTMENT OF AGRICULTURE 



50 100 150 200 250 
TONS PRODUCED PER DAY 



50 100 150 200 250 300 

TONS PRODUCED PER DAY 

NEC ERS 5475- 68 (1) ECONOMIC RESEARCH SERVICE 



32 



33 



constructed in this study assume output to be the optimum at 90 percent of 
plant rated capacity. Types of feeds produced have been limited to a semi- 
specialized operation. Under these conditions , labor allocation in all models 
approaches the minimum. 

ECONO^EES OF SCALE 

Two major cost relationships of concern to feed mill management are 
(l) the relationship of the size of mill (capacity) to the average per ton cost 
of manufacturing with fixed proportions of capacity utilized, and (2) the re- 
lationship of shortrun changes in the mixed feed output to the average cost 
with size of plant fixed. Figure 2 (center spread, pp 32-33) show the 
economies of scale curves and the shortrun average cost curves for the model 
mills when operated from 40 to 100 percent of capacity. 

The economies of scale curves are the dotted lines in the figures . These 
curves show that as the size of the mill increases, the average cost per ton 
decreases when plants are operated at near capacity. Economies of scale are 
evident in most unit cost components within each model. There are greater 
economies in some cost components than in others as utilization of capacity 
increases--for example, the variable cost components tend to decrease at a 
slower rate than the fixed components . 

Three major cost categories account for 85 percent of the economies . 
Labor is the most important and accounts for about 38 percent of the total 
economies of size. Ownership and administrative personnel cost are the second 
and third major sources of economies. Ownership accounts for about 36 percent 
and administrative accounts for about 11 percent of the total. Three other 
categories—utilities, equipment repair, and miscellaneous—account for the 
remaining 15 percent of the economies. 

Examination of figure 2 indicates that further economies of size 
might exist for the larger operations. The economies of size curves have not 
become parallel with the output axis since each successive model has a lower 
average cost per ton when operated at its designed capacity. Further economies 
may be possible with equipment processing greater capacity and through other 
improved technologies. In practice, however, it appears likely that additional 
economies may well be offset by certain diseconomies, such as requiring addi- 
tional formulas to satisfy additional markets, or an increase in procurement 
or distribution costs . 



Shortrun Average Costs 

Output of feed mills often drops over short periods because of seasonal 
fluctuations in livestock production. During these periods of reduced output, 
the capacities of the mills do not change. Therefore, with lower output, 
production costs per ton generally rise because fixed costs of mill ownership 
and management stay the same and plant efficiency in the use of labor is 
impaired. The effects of such shortrun changes in output on average cost per 
ton for each size of mill are shown in figure 2. 

3^ 



The production at which the shortrun average cost is the lowest in the 
level of output at which a given size plant is the most efficient At this 
point the value of inputs of resources per unit of output is lowest. Whatever 
the size of plant , the output with minimum average cost is the most efficient 
rate of production. The most efficient rate of output is not necessarily the 
level at which the plant is operated. 

As plant size and output increase, the use of more efficient equipment and 
automation becomes more and more feasible. Automation in most cases increases 
the efficiency of labor and will result in a considerable reduction of per ton 
costs (fig- 2). As the size groups increase from 80 to 300 tons per 8-hour 
day, more automation is included in the model mill equipment. This enables a 
plant to operate at a lower level of capacity during the short run with lower 
variable costs . In the short run the plant must be able to cover variable costs 
but not fixed costs if it is to operate. 



APPENDIX A 
TOTAL PLANT COST 



In estimating equipment and facility costs it is necessary to make certain 
assumptions which provide realistic estimates in most cases. Costs are repre- 
sentative costs for plants with the assigned capacities. But this does not 
mean that any of these models could not be built for less money or that the 
actual costs will not exceed these estimates . 

As mentioned earlier in the report, there are many variables which affect 
costs of construction, equipment, and other items. All feed manufacturers do 
not have the same basic needs or requirements. Neither do they have the same 
amount of capital to invest. A mill as finally constructed will usually be a 
compromise between what the management believes is needed and what the capital 
available will provide . 

Tables 17 through 22 show equipment costs for each major cost center and 
facility, and installation costs. Installation- -mechanical, electrical, or 
plumbing--is a larger total cost item than is usually recognized. For each 
model in this study installation cost was an average percentage of equipment 
cost which equipment manufacturers and mill designers consider realistic . 
Actual installation cost may be higher or lower depending on local conditions. 

The building cost index in table 23 illustrates the variations in con- 
struction costs during 19^0-66. As the index shows, construction costs for 
steel have not increased as much as those for brick and concrete in most areas 
of the United States . This is one of the main reasons why many feed manufac- 
turers are using steel when they build a new plant or add to an existing one. 
Also steel construction is more flexible than slip- form concrete construction; 
it usually does not require extensive pilings as concrete does, and it permits 
smaller facilities which are less expensive per cubic foot than concrete. 



35 



Pl 

■H 

-P 

03 

U 

1 

ft 

o 

O 

o 
p 

CD 

s 



w 



e> 



ft 



H 



R 



O 



3j 



< 



CO 

H 
H 
Z 

n 



a 
p 

•H 
-P 

ra 
o 



o o o o o 


o o 


O 


o o 


O O O O 


o 


o o o 


o 


t— O LTN O LTN 


o o 


C- 


o\ OJ 


o o o o 


H 


ON o o 


ON 


LTN D— O H VO 


onOJ 


LTN 


CO ON 


1 CO VO O CO 


": 


OJ OJ LTN 


ON 






•s 




| -N -V ~ -N 








on ltn O OJ CO 


ONrH 


o 


rH CO 


VO LTNVO -4 


^-:r 


O O en 


er 


OJ j- OJ 


H 


: 


OJ 
H 


r-{ 


VO 

- 1 


VO OJ H 


ON 


O O O O O 


o o 


c 


o o 


o o o o o 


c 


o o o 


o 


t^omoo 


o o 


o : 


ON OJ 


o o o o o 


H 


ON LTN Q 
rH OOCO 


-4 


lAt^OH4 


LTN TAJ 




CO ON 


VO CO VO O CO 


VC 


er. 


fOlAO OJ LT\ 


-4 H 


OJ 


rH CO 


t- OJ LT\VD -4 


L^ 


en ,— I en 


CO 


OJ -4 OJ 


H H 


OJ 
rH 


OJ 
H 


H 


'7 

rH 


VO OJ rH 


ON 


O O O O 


o o 


7 


o o 


o o o o o 


r 


o o o 


o 


^- O LTN O 


o o 


OJ 


[— OJ 


o o o o o 


~ 


VO o o 


VO 


ltn t— O iH l 


on OJ 


ON 


LTN ON 


VO t— VO O CO 


H 


-4 J- o 


CO 




•\ »N 






*\ »\ »\ »\ " 


■> 


•\ «\ •> 


•N 


en ir\ o OJ 


VO H 


c 


O CO 


t—VO LTNVO -4 


c 


-4 CO OJ 


-4 


OJ j- OJ 


rH 


o 

--'■ 


OJ 
H 




VO 
H 


LTN H rH 


j 


o o o o o 


o o 


~: 


o o 


o o o o 


~ 


o o o 


o 


t— O O CO ltn 


o o 


- 


L^OJ 


o o o o 


ON 


LTN O O 


LTN 


ltn t- l>--4 VO 


OOiH 


LT\ 


LTN ON 


1 CO VO O CO 




OJ LTN O 


t- 


•\ «\ f\ *\ «\ 


•N ^ 






1 "* ~ •» " 








on LTNCO LT\CO 


o\c— 


r 


On CO 


VO LTNVD -4" 


rH 


J- rH en 


00 


OJ onc\J 


H 


<: 
H 


H 


r-{ 


VC 

H 


VO OJ rH 


ON 


O O O o o 


o o 


: 


O O 


o o o o o 


r 


o o o 


o 


c— O O CO o 


o o 


r 


D— OJ 


o o o o o 


r 


LTN LTN O 


o 


LTNl>- L^-4--4 


lArJ 


_4 


LT\ ON 


VO CO VO O CO 


OJ 


rH vo on 


H 


0O LTN CO lf\ LTN 


-4 t— 


~ 


ON CO 


C— OJ LTNVD -4 


LTN 


f— OJ en 


ro 


oj onoj 


H H 


rn 


H 


H 


2 


VO OJ H 


o 






H 


rH 




— 




rH 


o o o o 


o o 


o 


O O 


o o o o o 


r 


o o o 


o 


hOOCO 


o o 


- - 


On OJ 


o o o o o 


H 


o o o 


o 


LTN t— C— J- 1 


rOrH 


CO 


en ON 


VO l^VO O CO 


3 


-4" VO CO 


CO 


•\ «V *\ «\ | 




*. 




»\ »\ «N »\ ^ 


•> 


«\ *\ •> 


»> 


0O LTNCO LTN 


VO o- 


: 


VO CO 


t— VO ITNVO -4" 


VO 


CO ON OJ 


o 


OJ moJ 


H 


H 

rH 


H 
H 




LT 

— 


LTN rH H 


On 


o o o o 


O O 


O 


O O 


o o o o 


o 


o o o 


o 


f— O LTN LTN 


o o 


>- 


H OJ 


o o o o 


-■- 


o o o 


o 


LTN t— O 1 VO 


rOrH 


nn 


-4 ON 


1 CO VO O CO 


LT 


OJ VO ON 


r— 


on ltn o CO 


ON ON 


VO 


J- CO 


VO LfNVO -4" 


c 


CO VO o 


. 


OJ -4 




r 


H 
H 


H 




-4- H H 


c- 


o o o o 


o o 


i 


O O 


o o o o o 


z 


o o o 


o 


C~- O LTN O 


o o 


OJ 


rH OJ 


o o o o o 


en 


O LTN O 


LTN 


lAt-O I -4 


ir\H 


cv 


J- On 


VO CO VO O CO 


r-\ 


H f-CVI 


o 


en LTN o LTN 


-4 ON 


■ 


-4" CO 


i>- oj ltnvo -=r 


z 


H L— H 


o 


OJ -4 


H 


: 


H 
H 


H 


— 


LTN rH H 


CO 


o o o 


o o 


o 


O O 


o o o o o 


o 


o o o 


o 


t^ O LTN 


o o 


■: : 


en oj 


o o o o o 


'_" 


VO o o 


V0 


lAh-O I I 


OOrH 


t- 


OJ ON 


VO t-VO O CO 


x; 


roco O 


H 


•N ^ .N | | 








•% »\ «\ rv ^ 


•> 






PO LTN O 


VO On 


-4 


CO CO 


^-VO LTNVO -3" 


l>- 


OJ -4" O 


t- 


OJ -4 




CO 


o 

H 






-4" H rH 


V0 





















• _cy ^ 






















^ 








Pi -H d 






















H 




























^ 








•rl CO ,iD 






















^3 








^3 40^ 

rM Pi 






















w 








rH O 1) 






















cu 








O ' W 






















n3 








> d 






















^ 








cu u 






















H 








Ti w o 






















o 








Pl a3 P 






















Pi 








03 Pi CQ 






















■H 








o 






















v ^ 


m 




bO -P ^ 
























pi 




Pl CQ CD 




















hO 


o 




•H CD 






E 




b 


• t 






Pi'- 


- 0) 




Ti P fp 






c 




p 


bD fl 


b 


J 


■H + 


Pi 




H Pl 




- a 


c 




■i- 


•• a -h 


p 




w ? 


a3 


CO 


•H 1) TJ 


a 


Cf 


p 




nc 


-P -H W 


•I - 


b 


D pi C 


H i- 


0) 


Pi -H CD 


~ 


i p 






•rH 


>• w b 


D ^ 


p 


O I 


, H a 


■H 


Pl3i 




C 


p 


CD CO 


<D -H a) s: 


1 


•r 


^1 nc 


1 CD + 


-P 


CD CO 


V 


X 


a 


O 


H (U O .r 


I- 


J* 


• a; a. 


o c 


■H 


H nrl 


+; 


a 


i— 


•H H 


ft o o >< 


r- 


c 


u c 


cq e- 


H 


H bO Pl 




p 


■r 


tp .i- 


•H CD U -r- 


'I 


K 


03 i- 


I H 


•H 


•H Pl -H 


C 


CC 


P^ 


( P CC 


^K ft S 


a 


PL 


s 


s 


O 

a3 


S H ft 




s 


1 O ffi 


H 
















LH 















Pl 
o 

■H 

P 
o3 
H 

Cfl 
-P 
CQ 
Pl 
H 



Pl 

P XI 

o S 

CD 3 

rH H 

ft ft 



bO 

Pl H 



O 

LTN 

co" 

t— 

CYN 



-4 
ccD 

CO 

en 



o 

ON 

en 

LTN 

en 



O 

-4" 
ON 

CO 

CO 
en 



O 
-4- 
CO 

co" 

ON 

en 



o 

VO 
VO 

en 
VO 

en 



O 
O 
vo 

CO 
OJ 

en 



O 
O 

LTN 

ao" 
en 
en 



O 
ro 

t— 

On 
On 
OJ 



-P 
co 
O 
O 



P 

o 

LH 



36 





o 

•H 

■p 

cci 
fi 

tu 

ft 
o 

o 

<d 

o 

.-■-: 
p 

CD 



HI 



o 



PH 



H 



n 



CQ 

u 

a 

r-l 

r-l 

O 

n 



PQ 



<! 



a 

cd 
p 

•H 

P 

CQ 
O 

o 



LT\ O LTn O O 

D— LTN Q\ O O 

cn H CO r-l OJ 

t— CO CO OJ o 

CM J" W H 



1AOIAOO 
I^-lAO\o O 
CO rH CO H VD 

[—CO CO OJ C— 

oj -=r oj 



IAO 1AO 
[— • LTN 0\ O 

fOHOOH 

f-CO CO OJ 
OJ -J- OJ 



ltn o o o o 
t— ir\ ltn o O 
on H ltn On OJ 

C— 00 L— OJ o 
OJ -* -4" rH 



LPs O O O O 

t-lfMAOO 
On rH LTN OWQ 

t-co l>- OJ t>^ 
OJ _=r-d- 



LTN O O O 
t^lAIAO 
m H ltn on I 

t— CO t— OJ 
OJ -=r -4 



IAO IA 
t— LT\ 0\ 

cn h co 

[-CO CO 
OJ -4 



o 
o 

OJ 
O 



IAO IA O 

[— LTN On. O 

on h co i \o 

*\ *\ «\ I »\ 

t—CO CO [— 

OJ -4 



LTN O LTN 

t— LTn G\ 

fOrl© 

[— <xTcO 
OJ -4" 



bO 

bO £ 
•■ S -H 

p -H CQ 



I iD 



o o 


O 


o o 


OJ 


H OJ 


O 






O OJ 


ON 


H rH 


on 




rH 


O O 


o 


O O 


OJ 


O OJ 


cn 


•\ »s 


r- 


LT\ OJ 


H 


H H 


-4- 




H 


O O 


O 


o o 


OJ 


LTA OJ 


OJ 






[— OJ 


VO 


H 


OJ 




H 


O O 


LT\ 


O O 


t— 


H H 


on 






O CO 


j- 


H H 


vo 




H 


O O 


LT\ 


O O 


t- 


O H 


VO 


»\ *> 


■> 


LTN CO 


VO 


rH H 


VO 




H 


o o 


LTN 


O O 


C— 


LTn H 


LTN 


*\ •> 




[—00 


H 


H 


LPS 




H 


O O 


O 


o o 


OJ 


H OJ 


o\ 






O O 


-4- 


rH H 


rH 




rH 


O O 


O 


O O 


OJ 


O OJ 


OJ 


■> *> 




LTN O 


r- 


H rH 


rH 




rH 


O O 


O 


O O 


OJ 


LTN OJ 


rH 


*\ » 




[-0 


OJ 


H 


o 




H 



bO 

■H P 
CQ 2 



■H M)rJ OHrl 



fl>cQhoprioi 

0) -H 0) £ CD -H ,E! T3 
6<DO-rfrH^laJCCj 
ClrOOXrHOrHO 
•H CU fn -H CD Cti aj rH 

rJ ct; (in 2 ft ft s 
a 1 



H 03 

CD P 

O O 

CQ EH 



O O 

cn o 

LTN CO 

on h 



o o 
cn o 

LTN CO 
-4 rH 

on h 
H 



o o 
o o 

LT\CO 
oTrH 

cn h 



o o 
o o 

LTN CO 

OJ H 
H 



o o 
o o 

LTN CO 
-=TrH 

OJ H 
H 



O O 
cn o 

LfACO 



OJ 

rH 



o o 

LTN O 

on co 



OJ 
OJ 



o o 

LT\ O 

on co 

OJ H 
OJ H 
H 



CO o 
on co 

co H 

rH H 
rH 



O O O O 

O O O O 

i O VO O CO 

1 «\ »\ «s *. 

rH ITNVO -4 

OJ 



O O O O O 

o o o o o 

O O VO O CO 

OWQ LTNVO -4" 

rH 



o o o o o 

LTN O O O O 

OJ j- VO O CO 

0\C0 LTNVO -4 



o o o o 
o o o o 

O VO O CO 

H ltnVO -4" 

OJ 



o o o o o 
o o o o o 

O O VO O CO 

OWO LTNVO -4 

H 



o o o o o 

LTN O O O Q 

OJ J- VO O CO 

ON CO LTNVO -4 



o o o o 
o o o o 

O VO O CO 
rH LTNVO -4 



OJ 



o o o o o 
o o o o o 

O O VO O CO 
OWO LTNVO -4 

rH 



o o o o o 

LTN O O O O 

OJ -=f VO O CO 

•\ »s «\ «\ * 

On CO LTNVO -=t 



l>- 



3 






CD U 

bO O 

CS P 

?H CQ 
O 

bD p rd 

rj cq <D 

•H CD 

rrJ-P 'H 

H fl _, 

•H CD 'Ti 

^ -H CD 

£t ■n ,£1 

CD CQ 

rH £H -H 

h wn 

■rH a -H 

s: m fxn 



rH CD 

CD O 

H -H 

•H tiH 

O "P 

PP o 



o o o 


' 




H O O 


r-l 




LTN O LTN 












0\ rH _4 


LTN 




VO OJ rH 


i-l 




o o o 


> 1 




H O O 


H 




on on o 


OJ 










on rH LT\ 


o 




C— OJ H 


1 1 
1 1 




o o o 


o 




rH O O 


. 1 




rIOm 


o 




•N *\ •> 






on o\ oj 


LTN 




VO H H 


c 




O O O 


o 




O\0 O 


<-:, 




H CO ON 


O ) 










OJ J" VO 


I.') 




CO OJ rH 


CM 

rH 




O O O 


O 




o\oo 


On 




ON D--,h- 


' 




•\ »\ •> 


"■ 




LTN LTN h- 


ON 




CO OJ rH 


CM 
rH 




o o o 


Q 




ff\00 






f-CO LTN 


O 






*-. 




LTN OJ LTN 


-4- 




t- OJ rH 


r-l 

H 




O O O 


O 




VO o o 






-4- LTN LTN 


-:i- 




•N »\ •» 


'■■ 




0-O-H 


■ D 




LTN r-| H 


r.O 




O O O 


o 




VO o o 






VD -4 VO 


VO 










H CO rH 


H 




\D ^~\ r-i 


C 




o o o 


C' 




VO o o 






O LTN LTN 


o 










rH LTN O 


i- 




IAHH 


t- 


: 



o 

•H CJ 

P -H 

a3 fl 



H H 



o 

•H 

rH -H 

■^ -9 

o S 

CD 3 

H r-l 

H Ph 



bD 



O 

VO 

t— 
l>^ 

OJ 

-4- 



o 

VO 
OJ 

ON 

cn 



o 
a ) 

LT\ 

On 

on 



LTN 

VO 

o> 

r-l 

VO 



LTN 
VO 

.;! 

cn 
t- 

-4 



LTN 

o 

cn 
cn 



O 
on 

Cm 

OJ 

t- 

cn 



o 
on 
.4- 

CO 

cn 



o 
H 

-rr 

cn 
on 



p 

CQ 

o 

r-l 

CO 

p 
o 

EH 



37 



w 



o 



-" 

: 

•H 

■P 

-: 
.- 
<D 
P- 
" 

: 

id 

o 

- 

-p 

CO 



w 



p 



ffl 



s 
cu 

-p 

•H 

P 

w 
: 
c 



U 

Cd 
H 
-J 

O 
A 



lAO OCO o 


o o 


•■". 


O O 


o o o o 


: 


o o o 


o 


t— o o t— o 


o o 


- 


VD O 


o o o o 


vo 


CO o o 


CO 


C— OJ OJ J- ro 


o vo 




OJ OJ 


I ltn CM O CM 


m 


CM OnCO 


On 






' 




| »\ •>, »\ *> 








J" rH t- LTN OJ 


o on 




ON O 


H t- t— t— 


CM 


CM J" VD 


on 


fOiH IAOJ rH 


H rM 


: 


J- OJ 


cn 


OJ 


CO OJ H 


OJ 






H 


rH 




CM 




rH 


LAOOCOO 


O O 


r 


O O 


o o o o o 


: 


O O O 


o 


f-OONO 


O O 


•- 


VD O 


o o o o o 




CO O O 


CO 


t— CM OJ -4- IT\ 


LTNVO 


' 


CM OJ 


O LT\ OJ O OJ 


-'~ 


H t-_4- 


OJ 


«\ rs «\ rs rv 


*s »\ 


• 


»\ «\ 


^ rs «v »s ^ 


• 


•X »v »s 


•S 


_=j- H D— LT\00 


VQ cn 


■ - 


ON O 


H-=l- C—C- t~- 




VD LTN 1>- 


ON 


Mrl IAC\I 


r-i rH 


• : 


J- CM 


rH CJ 


C 1 


CO OJ rH 


CM 






H 


H 








H 


IAOOC0 


o o 


:"■-! 


o o 


O O O O O 


o 


o o o 


O 


t-oot^ 


o o 


Lf\ 


VD O 


O O O O O 


' : 


on o o 


on 


l>- OJ OJ -3- I 


ovo 


OJ 


OJ OJ 


-3" VD OJ O CM 


CO 


H co on 


CM 




•N *> 












*> 


_H" rH t— LT\ 


co on 


o 


on o 


CM OJ l>- C^ t— 


: 


LT\ CM LT\ 


on 


mH lACVI 


H 


LTN 


-3- CM 


H rH 


V 


b-OJ rH 


rH 






- 


r-\ 




■: 




H 


LTN O O O O 


o o 


IT 


O O 


O O O O 


o 


o o o 


o 


t— o o o o 


o o 


- 


VD O 


O O O O 


vc 


-3- o o 


-4- 


D— oi oj co cn 


OVD 


X 


OJ CM 


1 LTN CM O CM 


'■-; 


ON CM VO 


o- 


J- H on OJ OJ 


O On 


v 


H O 


rH t- D- C- 


-;-- 


VD ON ON 


LTN 


mH UMAH 


H H 


: 


J- CM 


cn 


H 


ON CM H 


-4" 






H 


H 




CM 




H 


u~\ O O O O 


O O 


1 


O O 


O O O O O 


O 


O O O 


O 


t- O O O O 


O O 


: 


VD O 


O O O O O 


■ -j 


-=* o o 


J- 


[— OJ OJ CO LT\ 


LT\VD 


'..'■ 


OJ CM 


O LTN CM O CM 


c: 


CO O CM 


o 


-t H rooico 


VO G\ 


: 


rH O 


H-3- t-C— t— 


c 


O O O 


H 


CO H LT\ LT\ 


<-i rH 


on 


J" OJ 


H CM 


— ■ 


O CO OJ 


LTN 






rH 


H 




OJ 


H 


H 


LT\ O O O 


o o 


' 


O O 


O O O O O 




O O O 


O 


f-ooo 


o o 


>- 


VD O 


O O O O O 


VD 


ON o o 


On 


t^ CM CM CO 1 


O VD 




OJ OJ 


J" VD CM O OJ 


CO 


f- CM OJ 


H 


•\ «\ «\ «\ 1 








•N *\ »N «\ •■> 


*> 


»S »N »N 




-=t H m CM 


CO C\ 


: 


LTN O 


CM OJ t~- t— D— 


H 


ON E— CO 


LTN 


CO rH LT\ LTN 


H 


; 


onoj 


H rH 


O 


CO CM H 


on 








rH 




OJ 




H 


LTN O O O 


O O 


_~ 


o o 


O O O O 


: 


O O O 


o 


t>- o o o 


o o 


>- 


cn o 


O O O O 


->- 


-4" O O 


-* 


t— cm oj i m 


o o 


.4- 


ir\ CM 


1 LTN CM O OJ 


: 


OJ t— On 


CO 


•\ *\ »s | rs 


•\ "N 


•N 


•N «N 


| »\ «\ »\ r, 


*> 


•N *\ »> 


^ 


-=!■ H C— OJ 


O H 


VD 


On O 


rlt-ht- 


OJ 


CO 04 


on 


00 rH LTN H 


H H 


cn 


on CM 


m 


H 


VD OJ H 


o 






H 


r-\ 




: 




r-\ 


LT^OO O 


o o 


~ 


o o 


o o o o o 


: 


O O O 


O 


r- o o o 


o o 


t— 


cn o 


o o o o o 


0~) 


-4 o o 


J" 


t— OJ CM 1 LTN 


u~\ O 


— ■ 


LTN CM 


O LTN CM O CM 


VD 


rH LTN LT\ 


rH 


•N »N *\ | «N 


•\ «n 




•\ *\ 










-3" H t- CO 


VO rH 


o\ 


ON O 


H -* t— C- t- 


: 


CM H LT\ 


ON 


on H LTN 


H H 


cn 


on cm 


rH CM 


- ; 


t- CM rH 


O 






H 


H 




OJ 




rH 


LTN O O 


O O 


- : 


o o 


O O O O O 


: 


o o o 


O 


t- o o 


o o 


t— 


on o 


O O O O O 


■■' 


ON o o 


On 


C— OJ OJ I 1 


o o 


-i 


LTN CM 


-=1" VO CM O OJ 


H 


O LTN LTN 


o 










•N »\ »V *\ •> 


' 






J- H C— 


CO H 




H O 


OJ OJ c— i>- t>- 


CO 


rH CO OJ 


OJ 


cn h lt\ 


H 


■: 

rH 


on OJ 
H 


H ^-i 


-> 


VD ^ rH 


ON 





















: : 


























• ^ -^ 


















jy 








CD TJ rH 


















H 








Pi -H -J 


















^ 








•H ffi^l 


















^3 








,£3 -p v_^ 


















CQ 








Jh o <D 


















OJ 








O — ' bD 


















■d 








> cci 


















S 








CD rl 


















H 








■d W o 


















O ■ 








P! oj 4^ 


















a 








03 r) CQ 


















•H 








o 


















s — ^ 


m 




W^ti 




















3 




Pi CQ (D 
















bO 


o 




•H CU 




a • 


• C 






PJ-- 


- CO 




Tj P> tH 




o • 


bD S 


b 


) ■ 


•H -r" 


Pi 


• • 


H C — 


» a 


o • 


•• fl -H 


P 




w j: 


Ctf 


CQ 


•H <D TJ a 


cc 


H • 


+^ tH W • -r 


b 


D 3 C 


H r- 


0) 


Pi -H CD T 


p 




fj > 01 M-r 


P 


O l 


rH CC 


■H 


rQ TJ ^ T 


c 


£h 0) 


cu -h a; fl a 


■r 


,a ^ 


0) +: 


-P 


cu cq a- 


X 


CU o 


S <D O -H r- 


^ 


dJ cc 


o c 


•H 


H r( -H P 


d 


H -H 


Ph o O X i- 


C 


r) c 


CQ F- 


rH 


rl Wfi ^ 


r 


•H "in 


•H 0) r( -H a 


.~ 


a3 r- 


■H 


■H 


•H Pi -r) C 


cc 


O fH 


cr 1 


f- 


& 


s 


o 

03 


SHh 


5 


cq O 


W 
















^ 











hfl 

PI 
•H 

T3 
•H rH 

CQ Oj 

-P 

H O 

•H EH 

Oj 

K 



O oj 
■H 

P 



Pi H rH 

" Oj 

O O bD 

H -H Pi 



CCi Pi M -H Oj 

H (j^rQ-P 

h ,c o a O 

Oj O CU 3 Eh 

+^ CO H H 

w S H Ph 

Pi 
H 



on 
On 

CO 

O 

rH 

LTN 



cn 

ON 
CO 

CM 
CM 
LTN 



m 



ITN 

ON 

cn 

LTN 
LTN 



LTN 
t— 
ON 

LTN 
VD 
LTN 



LTN 
OJ 
VD 

vo" 
H 

LTN 



-H- 
ON 

oj" 

LTN 



LTN 

o> 

vo 

-3- 



LTN 
ON 

cn 

CM 
H 



4^ 
CQ 
O 
O 



cc3 

HJ 
O 
EH 



38 









o 


o o 


o 


o 


O 


o 


i i 


o o 




o 


o 


o 


• 


1 


LfN 


O 


< i 


LfN 


LfN 








i 


O O 


rv 


On O 


O O O O 


'■•' 


VO o o 




CO 




H 


H f-CO ONO 


O H 


IN— 


H H 


i O OJ O OJ 




on on on 




ON 


















»\ »\ •> 










onVOCO OJ -4 


O rH 


vo 


I>- LfN 


0J t— C-— c~- 


LP 


on^r ol 


o 


OJ 






1 LfN rH VD -=!• H 


rH CM 


0J 


VO 0J 


-d- 


If 


rH on OJ 


1- 


LfN 




.. •• 






0J 


H 




OJ 


rH 




VO 






i o o O O O 


O O 


' 


O O 


o o o o o 


o 


O LfN O 


LfN 


LfN 






CO o O O O 


O O 


■ 


ON O 


o o o o o 


ON 


LTNVO O 
OJ VO CO 


,- I 


CO 




W 


l h ^-°0 ON-3" 


LT\ rH 


Lf 


H rH 


-3" VO OJ O Ol 


D 


1 


ON 






i mVO CO OJ O 


ON rH 


OJ 


IN— LfN 


OJ 0O ^- t~- D— 


c 


o lt\ on 


ON 


rH 






ltmH VO -=1- H 


rH OJ 


(" I 


VO OJ 


rH oo 


If 


oi on oj 


1- 


[— 




.. .. 






CJ 


rH 




OJ 


H 


r 1 


VO 






O O O O 


o o 


o 


o o 


o o o o o 


O 


O O O 




O 






I CO O O O 


o o 


00 


On O 


o o o o o 


■" 


ON O O 




VO 




o 


rH f-CO ON 1 


LfN rH 


r-l 


CO rH 


LfN CO Ol O OJ 


: 


O ON ON 


CO 


c— 






| »\ «\ *\ *\ | 






















onVO CO OJ 


LTN rH 


1 1 


CO LfN 


VO VO IN- t— C~- 


on 


On OJ rH 


on 


LfN 






I IAHM)4- 


H OJ 


rH 


LfN OJ 


H H 




o on oj 


••■:> 


H 




.. .. 






OJ 


H 




0J 


H 


' 


VD 






i O O O O O 


o o 




O O 


o o o o 


o 


O O O 




O 






CDOOIAIP 


o o 




ON O 


o o o o 


r, , 


ON o o 




VO 


.; 


F-H 


I H IN- CO ON O 


O H 


1 


CO H 


I O Ol O Ol 


Of 1 


CO O CO 


vo 


CO 









*\ *N 
















1 1 




i onvo .3-00-4- 


O CO 


I: 


a~) LfN 


OJ t- c— t— 


0! 


OJ IN--3- 


: 


OJ 


P 




LfN rH VO LfN H 


rH OJ 


■1- 


LfN OJ 


-3- 


- t 


oi on oj 




r— 










OJ 


H 




c 


H 


H 


vo 




CO 




















p. 




fH 


o c o o o 


O O 


' 


O O 


o o o o o 


o 


LfN LfN O 


C 


o 


o 




cvj 


CO O O LTN O 


O O 


I o 


ON O 


o o o o o 


■: 


r— vo o 


-4- 


vo 




H 


rH 


H I— 00 ON-4- 


LTN rH 


v o 


CO rH 


-4" VO OJ O OJ 


on 


t— on in- 


co 


CO 


4H 




H 


















•N 







o 


rovo -3" CO o 


ON CO 


1 1 


en LTN 


OJ 0O c^ c— t— 




ON CO LfN 


i' , 


H 






p> 


LTN rH VO LTN H 


rH OJ 


Lf 


LfN OJ 


rH 0O 


^i- 


oj on oj 


c 


ON 




.. .. 






0J 


H 




0J 


H 


rH 


VD 


-P 




I O O O O 


o o 


o 


o o 


o o o o o 


o 


LfN O O 


LfN 


LfN 


OJ 




COOOIA 


o o 


on 


-4- o 


o o o o o 


^ i 


H Q O 
VO CO ON 


r 1 


CO 


IS 


R 


I H C—CO On i 


LfN H 


Ol 


On H 


LfNCO 0J O OJ 


- 


on 


OJ 






«\ »\ *\ »\ | 




*> 


*\ *-\ 


rs •>, »\ «N »n 














I onvo -3- CO 


LTN CO 


c- 


O LfN 


vo vo t- t— t— 


o 


co ltn on 


,i - 


VO 






LfN H VO LTN 


H OJ 


on 


LfN OJ 


H H 


m 


rH on OJ 


t— 


-3- 




• • • ■ 






OJ 


H 




i 


H 


H 


vo 






O O O O 


o o 


o 


CO O 


O O O O 


c 


LfN O O 


li 


LfN 






i CO O Q lt 
H C— 00 I O 


O O 


■ • . 


O O O O 


ON 


rH O O 


r ' 


OJ 




o 


O rH 


: 


LfN H 


l O OJ O OJ 


' 


J- on oi 


C 


00 






| »S e-v »\ | »\ »\ *N 






| »S »\ »\ »N 


"■ 


»\ *\ •> 










cn\o co -=r 


O CO 




rH LfN 


OJ IN- IN- IN- 


' 


o t— CO 




vo 






1 LTN H VO H 


H H 




VO OJ 
H 


J- 


U 
0J 


ON OJ H 


- 1 


vo 

LfN 






i o o o o 


O O 


' 


o o 


O O O O O 


' 


O LfN O 


1 


LfN 






CO o o o 
I H O-C0 I -4" 


o o 




CO o 


o o o o o 


■ 


o vo o 




OJ 




pq 


LTN rH 




LfN H 


J- VO OJ O OJ 


o 


fOvo H 


o 


CO 






• • * | *\ *s *•> 




"\ «\ 


*s *S *\ »s ^ 




•N «\ •* 










1 OOVO CO o 


ON CO 


' 


OJ LfN 


oj on ir— t— in- 


U ■• 


IT— CO ON 


li , 


VO 






LTN rH V0 H 


H H 


1 


VO OJ 
H 


H on 


f ■ 


ON 0J rH 


. 1 

H 


CO 
LfN 






O O O 


O O 




o o 


o o o o o 


o 


o o o 




O 






i CO O O 


O O 


, :;, 


-=t- o 


o o o o o 


,:.]- 


J- o o 


-4- 


VO 






rH C— CO 1 1 


LTN rH 


i o 


t- H 


LfNCO Ol O OJ 


I 


H O ltn 


VO 


-Hf 




< 


1 «\ "1 «\ 1 1 










»> 


■N «\ * 


* 






OOVO 00 


LTN CO 


( 


C— LfN 


VO VO IN— IN- t— 


! 


VO VO D- 


ON 


ON 






1 LTN r- 


H H 


IN— 


J- OJ 


H rH 


0J 


00 OJ rH 


OJ 


OJ 




* * • • 




. 






. 






r 1 


H 


.. . 










0J 





. 




c 


LT 


\ 




















• OJ 


^J 




































3 






CO Ti 

pi -h 


^ 








































•H CO 


^Q 




































£> 






P -P 






































CO 






in O 


OJ 
























a 












OJ 






o-— - 


bD 
























0) 












nrj 






> 


cr3 
























-p 












2 






0J 


rH 
























•H 












H 
O 






-d bO 
S a3 


O 
-P 
























-P 
CO 












•H 






n3 U 
O 


CO 




















-P 


o 














• CO • 


bD -P 


^d 




















CO 


o 














• 3 • 


a w 


OJ 


















o 














• bD 


■ o • 


•H 


OJ 




• B 


• bO • 


. . . ■ • 




o 






• hn 






■ rf ' — ■ OJ • 


■d -P 


CH 




■ o 


■ s • 


fl H rH • 








bO pi 


> bO 


■ -H -P Pi • 


•• H « 


^ d) o 


• -H • 


O o3 crj • • 


H 




•• Pi -H 

+3 Tl 01 


• Pi 


co d crJ • 


Bl'H (1) 


rd OJ CO U 


• rcJ . 


•H CJ O bO • 


cvj 




■ -H fc 


D 2 o rH H 


OJ d -rj 


oj fd d 


• -H rH 


-p -H -H Pi H 


-P 




p| > co bfj -p P 


3 O i H a? 


■H.Q'd 


,d -h o fH oj co co 


a3 Pi Jh -H cv3 


O 




OJ -H CD S3 0J t 


1 ,£) >d 0J -P 


-P 0J 


CO CO xi 0) o -p 


H 03 -P rQ -P 


EH 




CU CJ -H H Js 


i OJ a3 o O 


•H H rH 


•H -P OJ H -H H O 


H Xl o 6 O 






a< o o X H c 


J rH O co E-J 


H rH bD 


Pi d rH -H £h -H Eh 


a3 o OJ d Eh 






•h a) rt -h a) o 


j (j H H 


•h -h r! 


•H O CO O "H a3 


-p oj H H 






^s P5 PL, S On p 

CT 


J ts S 


cr3 


(xh sfqotf 


co S p£) Ph 
Pi 










P3 
















P^H 














H 













J 



,1 


■H 

P 

a 
u 

CU 

ft 
o 

o 

t) 

o 
XI 
-p 



td 



es 



Pm 



H 



R 



O 



FQ 



< 



CU 

p 

■H 

P 

CO 
O 

O 



o o o o o 

O O O O ltn 
VD H CO CO iH 

LTN CM D— CM H 
LTN CM 0— LTN CM 



O O O O O 
O O O O O 
VO H CO CO CM 

lt\ cvi t— cj co 

LTN CM C— LT\ rH 



o o o o 
o o o o 

VD H CO CO 

LTN CM t— CM 
LTN CM t- LTN 



O O O O O 
O O O O Lf\ 

vo H -=r co h 

*\ «\ «N »\ «\ 

ltn CM CO H H 
LA CM C— D— CM 



O O O O O 
O O O O O 



s 


lt\ CM ro h ro 

LTN CM t— t— H 


I o o o o 
o o o o 

I VO H -=t CO i 


»\ »\ »\ «\ l 


i lt\ CM ro H 
LTN CM D— t— 


O O O O 

1 O O O LTN 
VO H CO I H 


I «\ *\ «\ | "N 


LTN CM D— H 
1 LTN CM C— CM 


1 O O O O 

O O O O 

I VO H CO I CM 


•\ «N »S | »\ 


i ltn cm t— oo 

ITS CM C— H 


o o o 
1 o o o 

VO H CO r i 


i *\ «\ *\ j i 




LTN CM t- 
LTN CM 0~ 



p 
5i 



S 

•H 
> 
•H 
. <U 
Pn O 
•H CU 

a 1 

f--, 



o o 
o o 


O 

LTN 

o 






LTN-Cj- 

H CM 


VO 
CM 


o o 

o o 

LTN H 


o 
o 

H 


CV «N 


■> 


VO -4- 
CM CM 


CM 
CM 


O O 

O O 
LTN H 


O 
O 

on 


*\ ~ 




LTN_=t 
H CM 


CM 


o o 

o o 

LTN H 


O 
H 


•N •* 


■> 


H co 


O 

o\ 

CM 


O O 
O O 


O 
O 
CM 


•N ■> 


■> 


VO H 
CM OO 


OO 
ON 
CM 


O O 
O O 
LTN H 


O 
O 
O 


»\ •■. 


■> 


LTN r-\ 
H OO 


on 

VO 
CM 


o o 

O O 
LTN H 


o 

LTN 

CM 


•N •> 


*t 


LTN ON 

H H 


H 
H 

CM 


O O 
O O 
LT\ H 


O 
O 

OO 


•N «N 




VO ON 
CM H 


H 

CM 


O O 
O O 


O 
O 
H 




•> 


LTN ON 

H H 


O 

o\ 

H 



3 



t5D 
CJ 

H 

fciDP 

■H H ^J 
K r-l O 
•H CU Ct3 



H 
CQ 

bu 2 
S O 



to 

o 
cu 

■H H 

H ctf 

CU P 

O O 

m Eh 



O O 

H O 

LT\ D— 

O OJ 
CM 



LTN C— 

O CM 
CM 



O O 
VO O 
H C— 

LT\ O 
ON CM 
H 



O O 
VO O 
rlo- 

OO 
ON CM 

H 



O O 
VO o 
H L— 

O O 
On CM 



O O 

VO O 

CM o- 

O O 

CO CM 



O O 
CO O 
CM D— 

CM O 
ON CM 
H 



O O 
CO O 

OJ c— 

CM O 
On CM 
H 



O O 
00 o 

OO t— 

o o 

CO CM 



o o o o 
o o o o 

LTNVO O VO 

CM ON ON ON 
LTN 



CD O O O O 

o o o o o 

LTN LTNVO O VO 



CM O On On OnVO 
OJ -=1- 



w 

fl 

■H 

1 

O 

CI 
05 

•H 

•• H 

CQ -H 



o o o o o 

O O O O O 
ON O VO O VD 

•\ «\ «N «\ •> 

C— H ON ON ON 
CM CM 



O O O O 
O O O O 
LTNVO O VD 

«\ «\ «\ ■• 

CM ON ON ON 

LTN 



o 
No 

LTN 

H 

C •• 
CM 



O O O O O 

o o o o o 

LTN LTNVO O VO 
•\ «\ »\ *\ '*• 

CM O ON ON ON 
CM -3- 



O O O O O 
O O O O O 
ON O VD O VD 

»N »\ «\ «\ •> 

t— H ON On On 
CM CM 



O O O O 
O O O O 
LTnVO O VO 

«N «N »\ »• 

CM ON ON ON 
LTN 



o o o o o 
o o o o o 

LTN LTNVO O VO 

•s »\ »\ *\ »• 

CM O ON ON ON 
CM -3" 



O O O O O 

o o o o o 

ON O VO O VD 

0- H ON ON ON 
CM CM 



O 

t D 
O 

CM 
C 
OO 



CD 3 

•H ^ 
P 

•H H 

H H 



si 

CQ ,Q 

p — ' 
pi 

O CU 

a 

CU 1m 
M O 
a3 P 

^ CQ 

o _, 
P xi 

CQ CU 

cu 

P Ch 

s _,' 






LTN O O 


LTN 


>- O O 


E— 


CM LTN O 


o- 


*\ «N »N 




-4" o t- 


H 


OO-d" CM 


O 


■H 


CM 


LTN O O 


LTN 


t- o o 


D— 


O O LTN 


LTN 






ON CM CO 


ON 


roJ- oj 


O 


H 


CM 


O O O 


o 


LTN O O 


LTN 


ONVO on 


J" 


»\ «s ^ 


•^ 


oo i— _=i- 


VD 


CM 0OCM 


CO 


H 


H 


LT\ O O 


LTN 


CM O O 


CM 


CO o-O 


LTN 






J- oo On 


t- 


-=!■ -=t- CM 


H 


H 


CM 


LTN O O 


LTN 


CM O O 


CM 


VO CM LTN 


OO 


r\ «\ •> 


^ 


ON LTN O 


LTN 


_3-_4- oo 


CM 


H 


CM 


o o o 


O 


o o o 


O 


LTN LTN O 


O 






-* O D— 


CM 


0O-4- CM 


O 


H 


CM 


LTN O O 


LTN 


c— o o 


t— 


OO o— CM 


CM 






LTN r-\ H 


CO 


O 0O CM 


LTN 


H 


H 


LTN O O 


LTN 


t- O O 


c— 


■H CM C— 


O 






O CO CM 


VO 


H OO CM 


VD 


H 


H 


o o o 


O 


LTN O O 


LTN 


O H CM 


OO 






LTNC0 0\ 


OJ 


ON CM H 


J" 




H 



a h h 

O cS oj 

H O O fc>D 

H -H 

d in 



05 



H aJ P Xi P 



H XI o 
cci o a) p 
P (U H H 

coSHAh 



LTN 
00 
D— 

VO 

t— 



LTN 
CO 

o 

Co" 
ON 



O 
H 

OO 
•\ 

c— 

CM 



LTN 
OO 
CM 

ON 
ON 



LTN 
CO 

LTN 
*\ 

o 

CM 
CO 



O 
VD 
O 

ON 



LTN 
O 

CM 

0O 
VD 
VD 



LTN 
LTN 
LTN 

CO 
VO 



o 

OO 

VO 

o 

rH 

VO 



p 
to 
o 

o 

H 
a3 
P 
o 
En 



H-0 



K 



O 



o 

•H 
P 
03 

r-i 

(L> 
Ph 

o 

O 

>d 

o 

,Ej 

P 
CD 

S 



H 



n 



o 

n 



pp 



< 



o o o o 


o 


o o 


o 


o o 


oooo 


c 


LO O O 


LTN 


o o o o 


LTN 


o o 


its 


LT\ O 


oooo 


LTN 


OJ o o 


OJ 


OO D— [— CO J- 


O H 


o 


O\C0 


1 O VO o vo 


c 


o owo 


LTN 


•\ a\ a\ «\ 


*\ 


»\ •> 


*< 


•\ «\ 


1 -, », r, - 


•> 


•\ »\ •> 


»s 


t— c— O 0J 


en 


LTN D~- 


2a- 


oo.d- 


oo o\ on on 


c 


OJ 0J CO 


OO 


LTN OJ CO LT\ OJ 


H OJ 


30 


H OJ 


VO 


OJ 


-d- -d 0J 


<-\ 








OJ 


OJ 




('■-] 


H 


OJ 


o o o o 


o 


o o 


o 


o o 


o o o o o 


' 


LTN O O 


LTN 


o o o o 


LTN 


o o 


L.r 


ir\ o 


o o o o o 


LTN 


OJ o o 


OJ 


OO i>- D—C0 


o 


CT\ H 


L; 


ON CO 


oo ir\vo O VO 


i 


LT\_d O 


ON 








* 






■' 




•N 


f-f-O CJ 


c— 


oo t— 


O 


rOJ- 


VO VO 0\ On ON 


ON 


-d- 0O ONVO 


LT\ OJ 00 LTN H 


OJ OJ 


X' 


H OJ 


OJ -d 


oo 


-d- -d- OJ 


rH 








OJ 


OJ 




on 


rH 


OJ 


o o o o 




o o 


o 


O O 


o o o o o 




o o o 


o 


o o o o 




o o 


'< 


CO o 


O O O O O CO 


LTN O O 


LTN 


oo r— D—co 


1 


O H 


vo 


l>-C0 


o\oj VO O VO 





LTN LTN OO 


OO 


»\ »\ »\ »\ 


1 


•\ •* 


•■■ 


•N *\ 


«\ «\ «\ »s «N 


w, 


»\ »N »> 


^ 


i>- D— O OJ 




LTN t~— 


o 


t--d" 


-d" LTN ON ON ON 


c 


O ONVO 


VO 


LTN OJ CO LTN 




H OJ 


o 


O OJ 


0O0J 


O.] 


OO OO OJ 


ON 








OJ 


OJ 




m 


H 


r-\ 


o o o o 


o 


o o 


o 


o o 


oooo 




LO O O 


LTN 


o o o o 


LTN 


o o 


LTN 


CO o 


oooo 




OJ o o 


OJ 


oo t— mj -d- 


O H 


OJ 


t-CO 


I o VO O VO 


! - 


VO On ON 


-d- 


t- t— VQ OJ 


OO 


ir\ itn 


!- 


t--a- 


0O ON ON ON 


0O 


CO t-H 


CO 


ir\ OJ |>-C0 


OJ 


H on 


H 


O OJ 


VO 


0J 


LT\-d 0O 


oo 








r.' 


OJ 




CO 


H 


OJ 


o o o o 


o 


o o 


O 


00 o 


O O O o o 


Q 


LTN O O 


LT\ 


o o o o 


LT\ 


o o 


u 


o o o o o 




OJ o o 


OJ 


oo l>- ro4- 


o 


On H 


! 


L>-CO 


oo irwQ o vo 


LTN 


rH -d- OO 


CO 


t— D— VO OJ 


c— 


OO LT\ 


C 


t--d 


V0 VO ON ON ON 


ro 


rH CO OJ 


rH 


LT\ OJ l>-C0 


H 


OJ oo 


H 


O 0J 


OJ -d 


m 


vo -d- oo 


_d- 








<■' 


OJ 




1 


rH 


OJ 


o o o o 




o o 


•"■ 


o o 


o o o o o 


o 


o o o 


O 


o o o o 




o o 


' 


ON CO 


o o o o o 


i>:\ 


LTN O O 


LTN 


oo t— oo-d- 


1 


LTN H 


r- i 


On OJ VO O VO 


o 


rH -d VO 


r-i 


t— f-VO OJ 




ir\ tr\ 


-d" 


o -d- 


-d" LTN ON ON ON 


! 


r--d- on 


H 


lo OJ tr-co 




rH OO 


ON 


O OJ 


0O0J 


1 -1 


_d-_d- 0J 


OJ 








OJ 


OJ 






H 


OJ 


o o o 


o 


o o 


O 


o o 


OOOO 


' 


lo o O 


LTN 


o o o 


LTN 


o o 


LTN 


ooco 


oooo 


- : 


c- o o 


t— 


on t— t— i 


-:J 


o o 


i 1 


I o VO o vo 


<■ 1 


O ONVO 


L0\ 








* 




| -N *N -N •> 








C— C- Q 

ua OJ co 


( C 1 


LT\ O 


1 


J- -d- 


0O ON ON ON 




OJ 0O 0J 


CO 


OJ 


rH OJ 


OJ 


H OJ 


VO 


ro 


rH oo 0J 


VO 








1 1 


OJ 




" 


^ 


H 


o o o 


o 


o o 


c 


o o 


o o o o o 




LTN O O 


LTN 


o o o 


LTN 


o o 


11 


0OCO 


o o o o o 


.-!■ 


t—o o 


t— 


ro t— c— i 


o 


o\ o 




OO LT\VO O VO 


H 


urNj- o 


ON 


[— t- o 


f - 


OO o 




-=t- -d- 


VO VO ON ON ON 


1 1 


-d -d" or 


H 


LT\ OJ CO 


,1 


OJ OJ 


>■ 


H OJ 


OJ -d- 


- 1 


rH OOOJ 


t— 








<->■ 


OJ 




ro 


<-A 


rH 


o o o 




o o 


' 


o o 


O O O O O 




o o o 


o 


o o o 




o o 


' 


ON O 


O o o o o 


('■■ 


o o o 


o 


oo t— t— i 


1 


LTN O 


c 


-=1- CO 


ON OJ VO o VO 


\r. 


VO LT\ LP 


VO 


*s »\ *\ | 


1 






•V «\ 


•X «V »* *N •■ 




»s »\ » 


^ 


d— c— o 




ITS O 


■ 1 


o-d- 


-d" LTN ON ON O 


en 


o o o 


H 


LTN OJ CO 




rH OJ 


' 


O OJ 


0O0J 


rH 


O oo 0J 


LTN 








OJ 


OJ 




ro 


H 


rH 




<D 
-P 
•H 

-P 
w 
O 

O 



Us 

•H 
> 

■H 
CD 

ft o 

•H <D 

cr 

w 



t; 

£1 



•H 

MP ti 

a CD -H 

•H H ^J 

X rH O 

•h aj (fl 

S PM Ph 



•H P 

m 

r; 
o 
xi 

CD 

td 



1 


H 


crt 


-d 


(U 


p 


nl 


C.) 


o 


n 


CO 


i i 


H 


•H 





10 

a 

•i i 

s 

rl 
O 

ct3 
bO 



CD ^3 

•H ,Q 
P 

•H rH 

rH H 

•H -H 

o S 






(11 
hD 

ci 

r< 

o 
p 
w 

CD 
CD 

Vi 

rd ' 

OJ 
.-C 

CO 
■H 

Pi 

-r-l 



P! 
■i I 
nd 
■H 

0) w 

o 

•H H 

Ch o5 



fQO « 



P! 

■H 0i 



03 P rQ P 



^1 o 

OOP 
CD H rH 

S H Ph 



LfN 
OJ 
LTN 

C-^ 

OJ 
CO 



LTN 
OJ 
OJ 

•\ 

oo 

-d- 
00 



o 
ro 

CO 

t~ 



C 
00 



LP. 

LT% 
ON 

CO 



o 

o 

LT\ 

ON 

OJ 
CO 



LTN 
VO 

o 
ro 

OJ 

r- 



vo 
t- 

oo"" 
ro 



o 

ON 
0O 

VO 

VO 

vo 



P 
w 

o 
o 

H 
n3 

4-' 

o 

EH 



in 



CO 

CD 

•H 

P 
•H 
O 

<ti 
CD 

P 
O 

tu 

rH 

111 



i J 

V 

PI 



P 
,Q 

>> 
fn 

O 
P 

o 

■S3 

Ch 

tj o 
fl o 
a3 rH 

H II 

•H ON 
O OJ 
U I 
CD VD 

i oj 

e on 

O H 

O «— ' 



X 

Pi 

•H 

CO 
-P 
CO 

o 
o 

bO 

Pi 

.-I 

<a 

n-i 

■H 

a 

pq 



ro 



A3 
CTl 
EH 





0) • 




P rH 




A! CD P 




O ^ M 




•h o a 




^ a o 




moo 


^D 


CJ 


1 D 




3N 


• 


H 


H U 




CD P 




CD CO 




p a 




CO o 




CJ 




CD • 




P Jh 




,M CD P 




O rH CO 




•h o a 




?h a o 




pq o o 


-r 


o 


.) 




ON 


• 


• 1 


H !h 




CD P 




0) CO 




p a 




CO O 




CJ 




CO • 




P H 




A! CD P 




O U CO 




•H o pi 




u a o 




m o o 


C 


o 


J 




" 


• 




H Pi 




p 




CD CO 




p a 




CO o 




O 




0) • 




p U 




X CD P 




O in co 




■H o a 




m Pi o 




pq o cj 


o 


o 


l: s 




ON 


• 


rH 


rH Pi 




OJ P 




CD CO 




p a 




CO o 




CJ 




CD • 




P rH 




,±4 CD P 




CJ in CO 




•HOC 




?H ps o 




pq o o 


o 


o 


.-j- 






• 


H 


H rH 




CD P 




a) to 




p a 




CO o 




o 


^ 


P 


•H 




o 



OCMHCOJ-HVOCMCO IAVD I> [- t^ t-VD J" O H 
M)rOHOCO(MVDCO^ODI>HHCOCMUNrHa\CVI 
rntnJ-4- mroromroOJ on-=r rorornmj OJ-^J- 



_=r ON rovo roco ONrHMDH -3" f^co t- J" ltn L— p OJ 
OJGN-=r-3"roONOJrOOJCO rOt^-ONCOO H UNCOVD 
row mrorooj mrorooj rnrooj rororocooj ro 



i^airHONonorocj-^-vOrHvoovo ltnvo ltn r^ o 

rOHCO f-VO 0-=tMD-J"VO ltncO OMJ O on C^ C~- On 
rnrorororornrororooJ m ro ro ro ro ro ro cy ro 



y)Hai ro-=r ltn oj vo vo vo roo H ltnvo ro o Onco 

OCOOJOJiHCOrHrHOVOrHLTNCOrHCOOrONOrO 

rooJ rororooJ rororooj rorooj rocM rorooj ro 



H roco OJVO rHVO rot- ltn O lt\VO l— O ON H 0-ON 
H ONVO LTN-d" ON OJ -3" OJ LTNOOVOCO-d- ON H vo VO VQ 
rooJ rororooJ rororooj rorooj roOJ roroOJ ro 



ro on ro C— OJ 00 H ltn ltn on ro C— -3- roco OJ O -3" VQ 
ONVO rHOOr-OOONLTNOrot-OI>-ONOJVOOJ 
OJOJrororoojroroaiOJcoroojrooJOJroojro 



On J- O roONCO rH O ro-3" CO Onco H ltn on CO C—-3- 
HCOOJOJHOOJOJrHCOHrHCOHONONOJCOrO 
COrHOJOJOJOJOJOJOJrHOJOJHOJrHHOJrHOJ 



ro ro On rH Onvo OJvocO-3--3-vocOCO.-^r C— ro ro-4- 
OJCOONOONOrHOONCOOOCOONONONiHCOrH 

OJHHOJiHOJOJOJHHOJOJrHrHrHrHajrHOJ 



ONCO ONCO ONH OCO LTNO OJ -=fr O C— ON rO LTN OJ LTN 
OCNOOJrHOOJHrHONOJOOHONOrHONOJ 

H HHHHrlHH rHrHrHH rHH H 



rooH"C0 OJ roo t— CO O t— ON -4" J- ltnltnovo ro 

OJOOrHrHrHOJHOOrHOOHOOiHOrH 
HHHrHHrHrHrHHHrHrHrHHHrHrHrHrH 



CD 

u 

CD crj O 

^ P H 

a 1 a a 

3 crj =H 

flrl'H 

H P 3 

< < pq 



01 



CO CD 

•H rH 



S>5 co 
P CD 

•H rH 

o 



QJ 
bO co 

a -h 

^ -s 

& 

co S 

O CD 



cd rH 

CD O 

Pi > 

•H CD 



bG 

CD 

u 
o 



Pi Pi 



CD 



crj O H 



CD O -H 
P! Ph > 

•H Cd P 

O Ci O CO 

S crj CO crj 

•H ^J CO 

CO Tj O Pi 

CD Pi crj crj _ 
OOPfiPHr^^JS^^oPHKCO 



LTN 
ON 

ro 



OJ 
ro 



LTN 

VO 
ro 



CO 

H 
ro 



ro 



vo 
O 

ro 



ON 

H 

OJ 



rn 
o 

OJ 



CD 
bO 
crj 

CD 
> 
crj 



CO 



O 

CO 
CO 

rd 

o 

•H 

rH 

CD 

Ph 

CD 
rC 
P 

rH 
O 
SH 

CO 

p 

rH 

o 
Ph 
oj 

X 
CD 
TJ 
Pi 



>> 
H 
rd 
P 

Pi 

£ 

p 

CO 

o 

O 

bO 
Pi 

•H 



Pi 

pq 



co 
H 
crj 

CO 

■H 

crj 

rH 

ft 

ft 

4H 

O 

H 
crj 
3 
Pi 



O 
CD 
O 

pq 



o 

CO 



k2 



To insure construction of a compact, efficient feed mill, management 
usually engages an engineering firm to design it. A typical contract which 
might be used by a feed mill designer and a feed manufacturer follows. Many 
feed manufacturers have attempted to sidestep designing expense, but soon 
realize that it is as important as the mill foundation itself. 



^3 



SAMPLE ENGINEERING AND EQUIPMENT CONTRACT 



BETWEEN : 



AND: FEED MILL ENGINEERS, INC. 
CONCENTRATE 
KANSAS 



It is mutually agreed between the above parties as follows : 
I. FEED MILL ENGINEERS, INC., CONCENTRATE, KANSAS (hereinafter called FEED 

MILLS, INC. ) will provide engineering as described hereinafter and furnish 
equipment, in accordance with the terms of this Agreement, for a feed mill 

generally as shown on (drawings, specifications, etc.) 

to be located at 



(hereinafter called 



and are a part of this Contract . 



) and said drawings are attached to 



II. ENGINEERING 

(A) With the exceptions of those phases itemized in II (B), the engineering 
will consist of plans and specifications for a complete feed mill. 
The mill structure will be designed in reinforced concrete where 
applicable with all other materials of construction to be selected 

by • 

Plans and specifications will be prepared in sufficient detail to 
permit competitive bidding in each of the various phases by contractors 



hk 



representing their respective trades or competitive bidding on the 
overall project "by general contractors. 

(B) Payment of Engineering 

The engineering charges to provide the above listed engineering will 

be invoiced separately to j_ n 

accordance with the following rates and terms: 

(1) Engineering time at Dollars ( ) per man hour 

and Drafting time at Dollars ( ) per man hour for 

Engineering and Drafting work performed during normal working 

hours. Overtime will not be worked unless requested by 

, at which time rates will be 

negotiated. 

(2) Living and travel expense of Feed Mills, Inc. employees at Feed 
Mills, Inc's out-of-pocket cost except, when Feed Mills, Inc. 
vehicles are used, the rate shall be at Cents ( ) per mile . 

(3) All other engineering expense at Feed Mills, Inc. 's cost plus 

Per Cent ( ). This would include, but is not limited to, 

special outside engineering consultation or special materials 
required for completing the engineering. The engineering charge 
will be billed monthly at the above specified rates . 

(C) Engineering Rebate 

The engineering charge accrued under Paragraph II (b) will be credited 

to at the rate of 

Per Cent ( ) of the value of Feed Mills , Inc . manufactured equipment 

purchased for this project, up to a maximum credit of Per 

Cent ( ) of such engineering charge . 



h5 



III. FURNISHING OF EQUIPMENT 

w iH purchase all equipment (except 

that manufactured by others as provided in this Paragraph III 
(B) necessary for this mill from Feed Mills, Inc., F. 0. B. Point of 
Manufacture in accordance with the provisions in this Paragraph III. 
Major items of equipment are listed on the attached Exhibit A which is 
incorporated into this Contract. Additional equipment may be required 
when the final engineering is completed and if such additional equipment 
is needed, it is understood that such equipment will also be purchased 
from Feed Mills, Inc. in accordance with the provisions herein: 
(A) Feed Mills , Inc . manufactured equipment 

On the attached Exhibit A, certain items of equipment are indicated 
to be manufactured by Feed Mills, Inc. These items will be priced 
and invoiced in accordance with Feed Mills, Inc. 's user prices in 
effect at the time exact specifications are determined and approval 

is given by for 

manufacture. The price of this equipment will be used in computing 
the amount of engineering credit provided in Paragraph II (d) 
above . 
(b) Equipment manufactured by others 

All equipment manufactured by others shall be purchased from Feed 

Mills, Inc. at Feed Mills, Inc.'s O.E.M. cost plus Per Cent 

( ) or by directly on the 

basis of which party can supply the item at least cost to 



k6 



IV. CODES, PERMITS AND FEES 

All engineering work will be performed in accordance with all State and 
Local Codes which might be applicable. Feed Mills , Inc. will provide in 
all specifications that all contractors shall obtain all necessary permits 
for construction and installation. 

V. CANCELLATION 

If at any time decides not to build 

this mill, this Contract may be cancelled provided, however, that 

shall pay Feed Mills , Inc . 

all charges accrued up to and including the date of cancellation in 
accordance with the rate and change schedules listed in this Contract plus 
any cancellation charges resulting from machinery and equipment manu- 
factured or in the process of being manufactured. 

IN WITNESS WHEREOF, the parties hereto have executed and delivered 

this Agreement this Day of , 196 . 

FEED MILL, ENGINEERS, INC. 

WITNESS : By 



Title 



WITNESS : By 



Title 



1+7 



EXHIBIT A 
MAJOR ITEMS OF EQUIPMENT 

ITEM DESCRIPTION MANUFACTURED BY 

1 . 

2 

3 

h 

5 

6 

7 

8 

9 

10 

11 

12 

13 

14 

15 

16 

17 

18 

19 

20 

21 

22 



kQ 



APPENDIX B 
LABOR INPUTS AND COSTS 



Labor inputs as used in this study refer to all plant labor, including 
production and maintenance workers as well as supervisors. Work includes the 
manufacturing process, maintenance and repair work, housekeeping chores, and 
supervision of all work in the plant. 

Many feed manufacturing facilities today are being renovated, or even 
closed because costs are too high or the location is not suitable for the 
highly competitive conditions. In new or renovated plants, labor is being 
largely replaced by machines, although the automated specialized mills being 
built today require a few key personnel. 

The feed manufacturing industry, like many agriculture-related industries, 
has difficulty in obtaining personnel. This has forced many manufacturers to 
automate sooner than they would have otherwise. 

Equipment used in the models in this report ranges from that used by 
manual or semiautomatic mixing to fully automatic mixing. Mixing probably 
reflects automation more than other cost centers in the models. However, 
remote control of equipment from a central panel- -a main feature of full 
automation- -helps keep operating costs low. 

Estimated labor requirements for all operations of the six basic models 
are shown in tables 2^-29- Labor requirements for each center are measured in 
units of 1 hour. In most feed plants, workers are assumed to be full-time 
employees who would remain on the job during slack periods to do miscellaneous 
housekeeping and maintenance chores. Table 30 shows man-hours required for 
four levels of output in each model size. 

Tables 2^-29 provide details on annual and per ton cost as well as labor 
use for each cost center in the model mills. Labor costs for each operation 
are estimated by the actual tonnage handled in each cost center. In most cases 
the total mill tonnage is used. The exceptions are pelleting operations G, H, 
and I; and packing operations B, E, and H, whose costs are based on handling 
only 50 percent of the mill's capacity. 



h9 





H 


t— ft OJ 
J- OJ 
VQ • 


oj vo vo 
OJ o 
oo . 


CO -ft tTN 

O OJ 
oo • 


LT\ LTN OJ 
H CO 

OO • 


CO -ft LT\ 
O OJ 
OO • 


CO ft ON 
OJ VO CO 

LTN • 


OO ON O 

CO H 

ON • 


On ON OJ 
vo oo 
vo • 


O OJ ft 
C— ft R" 

ft • 

•> OJ 


O O ON 

ft VO oo 

o • 






-* 


H 


LTN 


OO 


LTN 


CO 

H 


ft 


vo" 


-4- 


CO*" 




a 


t— H OJ 
-4- OJ 
VO • 


oj vo vo 
OJ o 
oo • 


CO ft- LTN 
O OJ 

oo • 


LT\ LTN OJ 
H OO 
OO • 


ft OJ VO 
LTN OJ 
VO • 


t—ft ft 

H C— LTN 
OJ • 


OJ VO VO 

OJ o 
oo • 


ON ON OJ 
VO OO 

vo • 


-4- -4- oo 

LTN O O 

LTN • 

-OJ 


O O On 

ft VO oo 

o • 






ft" 


rH 


LT\ 


OO 


oj" 


rH 
ft 


ft 


vo 


vo 
oo 


CO*" 




o 


t-H(M 
J- OJ 

vo • 


oj vo vo 

OJ o 


CO ft- ir\ 
O OJ 

oo • 


LTN LA OJ 
ft OO 
OO • 


1 1 1 

1 1 1 


J- OJ oo 
LTV rH 
VO • 


OO ON O 

CO ft 
ON • 


ON ON OJ 

vo oo 

VO • 


co vo o 

oo On-4- 
CO • 

- ft 


O O ON 

ft VO oo 

o • 






S 


H 


LTN 


OO 




Oj" 


H 


VO 


LTN 

OJ 


CO 






t— H OJ 

ft OJ 


oj vo vo 


CO -ft LTN 


t— rH OJ 


CO -4" LTN 


t-HVO 


OO ON O 


ON ON OJ 


ft UACO 


ONft" LTN 






OJ o 


O OJ 


ft OJ 


O OJ 


OJ O CO 


CO H 


vo oo 


C— t— OJ 


LTN OO 


a 
o 

H 
p 
ai 


ft 


VO • 


oo • 


oo • 


VO • 


oo • 


o\ • 


ON • 


VO • 


-OJ 


OJ • 




ft- 


rH 


IT\ 


_=p 


LTN 


rH 


ft 


VO 


-4- 


t^ 


U 

ft 




[— ft OJ 


OJ VO VO 


CO ft" LTN 


t- H OJ 


j- oj vo 


LTN LTN CO 


OO ON O 


ON ONOJ 


LTN C— ft 


ONft- LTN 






ft- OJ 


OJ o 


O OJ 


-=1- OJ 


LT\ OJ 


ft ft- ft 


CO H 


vo oo 


LTNVO ON 


LTN OO 


: 


r 


VO • 


ro • 


OO • 


vo • 


VO • 


ON • 


ON • 


vo • 


ft • 

- ft 


OJ • 




ft 


rH 


ir\ 


.ft 


OJ 


ON 


A 


VO 


t— 


c— 


z 




















oo 




s: 
























p 




























I^H OJ 


oj vo vo 


CO ft LT\ 


r- ft OJ 




J- OJ OO 


OO ON O 


co co co 


ONft VO 


ONft LT\ 






ft OJ 


OJ o 


O OJ 


-ft OJ 


1 1 1 


LTV ft 


co ft 


OJ OJ 


OOCO OJ 


LTN OO 




n 


vo • 


OO • 


OO • 


VO • 


1 1 1 


VO • 


ON • 


ON • 


-=h • 


OJ • 






















- ft 








R- 


rH 


LTN 


ft 




OJ 


H 


LTN 


VO 
OJ 


o- 






t-rl W 


oj vo vo 


CO J" LTN 




C0 4- IA 


CO J- ON 


oj vo vo 


co co co 


oo oo ft 


ONft" LT\ 






-4" OJ 


OJ o 


O OJ 


I i i 


O OJ 


oj vo co 


OJ o 


OJ OJ 


VO ON O 


LTN OO 




o 


VO • 


oo • 


OO • 


I i I 


ro • 


LTN • 


oo • 


ON • 


oo • 


OJ • 






















- OJ 








ft^ 


H 


Lf\ 




LTN 


CO 
H 


ft 


LTN 


OJ 
R- 


t- 






t — i — t OJ 


oj vo vo 


CO -ft LTN 




ft" OJ VO 


VO CO rH 


oj vo vo 


CO CO 00 


t— LTN J- 


ONft- LTN 






ft- OJ 


OJ o 


O OJ 


i i i 


LTN OJ 


HOIA 


OJ o 


OJ OJ 


-4- co vo 


LTN OO 




R 


VO • 


oo • 


OO • 


1 I I 


VO • 


vo • 


oo • 


On • 


c— • 


OJ • 






















- ft 








ft- 


rH 


ir\ 




OJ 


o 

ft 


ft 


LTN 


ft 
oo 


t— 






t— ft OJ 


oj vo vo 


CO -ft LTA 






-4 OJ oo 


OO ON O 


CO CO CO 


OJ Q R" 

0O-3- o 


co co ft 






ft- OJ 


OJ o 


O OJ 


I 1 I 


1 1 1 


LTN H 


CO ft 


OJ OJ 


ft- oo 




•aj 


VO • 


oo • 


OO • 


I 1 1 


1 1 1 


vo • 


ON • 


ON • 


CO • 


ft- ■ 






















-ft 








ft 


H 


LTN 






OJ 


H 


LTN 


ft 

OJ 


vo 




ro 


ro 


to 


ro 


to 


to 


co 


co 


CO 


ro 




U to to 


U to ro 

3 rf rf 


U to to 


U to to 
3 u u 


u to to 

3 rf rf 


U to to 


rf C0 CO 


rf tO tO 
3 rf rf 


f-f to to 


rl CQ tO 




3 U U 


3 rf rl 


3 rf rf 


3 rf rf 


3 rf rf 


3 rf rf 


-p 


O cd cd 


o cd cd 


o cd cd 


O cd cd 


o cd cd 


O cd cd 


O cd cd 


O cd cd 


O cd cd 


o cd cd 


■H 


ft rH rH 


rflHH 


R H H 


R ft H 


ft H H 


ft H H 


R ft H 


R ft ft 


R ft ft 


R ft ft 


e 


1 ft rH 


1 H H 


i H H 


i H H 


1 H H 


1 ft H 


1 ft ft 


I ft H 


1 ft ft 


1 ft ft 


D 


S O O 


S o O 


COO 


S O O 


floo 
cd ft R 


d O O 


fl O o 


COO 
oJ R R 


S O O 


a o o 




cd R R 


cd R ft 


cd R R 


Son 


a5 R R 


cd R R 


cd R R 


|rr 




S 


s 


S 




S 


S 


s 


s 


s 







>> • • 


>> • ■ 


S • • 


>> • • 


>> ■ • 


>5 • • 


>> • • 


>> • • 


>> • • 


>> • ■ 


+= 


« • Pi 


cd • fl 


cd • a 


eg • a 


cd • d 


cd • d 


cd • fl 


cd • £ 


cd • fl 


cd • a 


H 


Of o 


■d -p o 


■3 -p o 


ti-P o 


■a -p O 


tJ-P o 


oi TJ -p O 


tJ += O 


Tj -P O 


rd -P O 




to -p 


to -p 


to p 


co -p 


to -p 


to -P 


3 to -p 


CO -P 


ro -p 


CQ -P 




u o 


rf O 


u o 


rf O 


rf O 


bO rf O 


O rf O 


CD rf O 


rf O 


rf O 




0) o u 


6D 1) O rf 


CD O rf 


CD O rf 


CD O rf 


fl CD O !H 


CD CD O rf 


O CD O rf 


CD O U 


U CD O rf 




bO ft CD 


£ ft CD 


ft CD 


bO ft CD 


ft CD 


•H ft CD 


S ft <D 


S ft CD 


ft CD 


O ft <u 




S rift 


•H H ft 


H ft 


fl H ft 


H ft 


CO rH ft 


ce ft ft 


aJ ft ft 


ft ft 


to ft ft 




•rl h fl 


ro m cd 


r< Cd 


•H rf Cd 


bO rf cd 


3 rf Cd 


ft u cd 


fl rf Cd 


U cd 


•H u cd 




> O 3 -P 


to o d -p 


bO O 3 -p 


+3 O 3 +3 


d O 3 -P 


O 3 -P 


H O 3P 


CD O 3 -P 


O 3 -P 


> O 3 -P 




■rl P fl »1 


CD ft d to 


S P c! ta 


CD ft En CO 


•H ^3 a CO 


ft ft C CO 


CD ^3 d to 


-p R 3 to 


ft R 3 M 


rf ,Q 3 tQ 




CD cd 3 O 
O R < O 


o cd 3 o 

O ft < O 


•h cd 3 o 
x R < a 


rH cd 3 O 

ft R <! O 


ft cd 3 o 
o r <; o 


cd cd 3 o 

rf R < O 


o cd 3 o 
to R 3, o 


a cd 3 o 

•H R < O 


cd cd 3 O 

-p r < a 


cd cd 3 o 
ft R < O 




<U 


1m 


s 


CD 


cd 


cd 


•H 


cd 


O 


3 






K 


ft 


ft 


ft 


is- 


s 


s 


ft 


LQ 



50 





H 


COJ-O 
O OJ 

OO • 


OJ VO UA 

OJ o 
ro • 


O O UA 

P oo OJ 
VO • 


P- OJ o 

UA OJ 

VO • 


O O UA 

P oo OJ 
vo • 




oj vo p 

ro H CO 
OJ • 




ro on co 
co o 

OA • 


OA OAVO 
VD OJ 
VO • 


00 VD O 
t— P P 

p- • 


OOP 

p VD OO 

o • 






UA 


H 


vo 


OJ 


VD 






P 
OJ 




P 


VO 


^OJ 
OJ 
UA 


CO" 




w 


CO J" o 
O OJ 

ro • 


OJ VO LT\ 

OJ o 

ro • 


O O UA 

P oo OJ 

vo • 


-4 OJ o 

UA OJ 

VD • 


VO CO 

c— 

OA 


p 
ro 




ON t— CO 

P OAP 

UA • 




-4 OJ o 
UA H 
VD • 


OA OAVO 
VD OJ 
VD • 


OJ CO UA 

VD O CO 

co • 


OOP 

P VD OO 
O • 






UA 


P 


vo" 


OJ 


OO 






OJ 
P 




OJ 


VD 


•> p 
p 
p 


CO" 




o 


co P o 

O OJ 
ro • 


OJ vo ua 
OJ O 
ro . 


O O UA 

P ro OJ 

vo • 


-4 OJ o 

UA OJ 

VO • 


1 1 

1 1 


i 

i 




P OJ o 
UA P 
VD • 




P oo OJ 
VD O 
VD • 


ON OAVO 
VD OJ 
VD • 


CO VD CO 

0O ON O 

00 • 


OOP 

p VO ro 

O • 






UA 


H 


vo" 


OJ 








CM 






VD*" 


-p 

UA 

(M 


CO 






CO p O 


OJ VO UA 


O O UA 


00 p O 


ON f- 


oo 




O O VD 




OJ VD UA 


OA OAVO 


co vo o 


OOP 


,; 
o 
■ i 
p 

: < 
cu 
,., 




P 


O OJ 

oo • 

UA 


OJ O 
ro • 

P 


P ro OJ 

vo • 
vo 


O OJ 
ro • 

UA 


VD 
OA 

UA 


OJ 




ro On D— 
00 • 

P 




OJ O 
ro • 

P 


VO OJ 

vo • 
vo 


C^ P o 

p • 

~OJ 
OJ 
UA 


P VD CO 
O • 

CO 




C0 4-O 


OJ VD UA 


O O UA 


CO -4 o 


VO CO 


p 




VD CO P 




ro OACO 


OA OAVO 


OJ CO VD 


OOP 


1 1 


p 


O OJ 


OJ O 

ro • 


P ro OJ 
vo • 


O OJ 
ro • 


ON 


oo 




P O P 
VD • 




CO O 
ON • 


VD OJ 
VD • 


vo o c— 
co ■ 


P vo oo 
o • 


o 


























** p 




d 

• 




ua 


H 


vo 


UA 


ro 






O 

P 




P 


VO 


p 
p 


Co" 






























































: ■: 




CO P O 


OJ VD LTN 


O O UA 


CO p O 








P OJ o 




UA UA ro 


OA OAVO 


VD O ON 


OOP 






O OJ 


OJ O 


p OO OJ 


O OJ 


i i 


1 




UA P 




p p 


VO OJ 


POP 


P VD ro 




R 


PO • 


oo • 


VD • 


ro • 


i i 


1 




VD • 




oo • 


VD • 


OJ • 


O • 




























•* p 








UA 


- 1 


VD 


UA 








OJ 




ro 


VD 


p 
ro 


co" 






co p o 


OJ VO UA 


O O UA 




ON C— 






P CO OA 




OJ VD ua 


CO CO OO 


O P o 


OOP 






O OJ 


OJ o 


P OO OJ 


i i i 


VD 






ro ua tr— 




OJ O 


OJ OJ 


>- roco 


P VO ro 




o 


ro • 


ro . 


vo • 


i i i 


OA 


0O 




UA • 




oo ■ 


ON • 


o • 


O • 
















OJ 












*> p 








ua 


H 


vo 




UA 






o 

OJ 




P 


UA 


t— 

p 


co" 






CO -4- O 


OJ V0 UA 


O O UA 




VO CO 


l-l 




P b-P 




0J VO UA 


ON OAVO 


P P UA 


OOP 






O OJ 


OJ O 


P ro OJ 


I i i 


L— 


ro 






OJ o 


VO OJ 


UA O UA 


P VD ro 




m 


CO • 


ro • 


VD • 


i I i 


0. 


• 




OJ • 




oo • 


vo • 


UA • 


O • 




























*~ p 








UA 


P 


vo 




i 






p 

.-1 




p 


vo 


vo 

ro 


co" 






CO -4" O 


OJ VD UA 


O O UA 










ro OACO 




P ro OJ 


CO CO oo 


OJ O oo 


CO CO UA 






O OJ 


OJ O 


P OO OJ 


i i i 


1 1 


i 




CO O 




vo o 


OJ OJ 


roP CO 


P OJ 




< 


ro • 
ua 


oo • 

, 1 


VD • 

vo 


i i i 


1 1 


i 




OA • 
P 




vo • 


OA ■ 
UA 


CO • 

P 

OJ 


p • 
vo 




to 


co 


to 


CO 


CO 






CO 




CO 


co 


CO 


CO 




!4 to w 
3 U U 


U CO 02 


U to to 


U w co 


U co 


CO 




!h co co 




U CO CO 
d ^h fn 


U to co 


U co co 


f-i co co 




d S-f ^ 


d u u 


d u u 


d u 


fn 




d U U 




d u u 


d 5h ^ 


d in u 


p 


O cd cd 


O cd cd 


O cd cd 


o cd cd 


O cd 


cd 




O cd cd 




O cd cd 


o cd cd 


O cd cd 


o cd cd 


•H 


^HrH 


P P H 


& rA H 


p p p 


P P 


P 




p p p 




p p p 


p p p 


P P P 


p p p 


fl 


1 P P 


i H P 


1 p p 


i p p 


i P 


P 




1 p p 




1 p p 


1 p p 


i P P 


1 p p 


ID 


sop 

cd P R 


R O O 


R O o 


R O O 
cd R R 


R O 


O 




R O O 




R O O 


R O O 


R O O 


R O O 




cd R R 


cd R R 


P R 


R 




3 R R 




cd R R 


cd R R 


cd R R 


cd R R 




S 


S 


s 


S 












S 


s 


S 


S 



0) 


>> • • 


>> • • 


>> ■ • 


>> • • 


>> • 






>> • • 




>> • • 


!>> • • 


l>3 • • 


>= • • 


-P 
H 


cd ■ r 

■d p o 


id • R 

d p o 


cd • R 

d p o 


cd • R 
d p O 


d p 


R 

o 




cd • R 
d p o 


CO 


cd • R 
d p o 


cd • R 
id p o 


cd • R 
id p o 


cd • R 
d p o 




10 P 


tQ P 


03 P 


CO p 


CO 


p 




CO p 


d 


co p 


CO p 


CO p 


co p 




fc o 


Jh O 


Jn O 


U O 


U 




hi 


m o 


o 


M O 


cu u o 


Jh O 


u o 




a) v u 


bO OJ O U 


<D O U 


0) o u 


0) o 


fH 


a 


cu o !h 


cu 


cu v U 


O CU V Sft 


U) O h 


u cu o u 




W ft (U 


R p <D 


p CU M 


p <D 


p 


cu 


p 


p 0) 


R 


P cu 


R P 0) 


p (U 


op a> 




R H ft 


•H P P 


r 1 P, R 


P P 


p 


P-. 


CO 


p p 


id 


r [ P, 


cd P P 


p p 


CO P p 




•H h Ij 
t> O d P 


V) U tf 


Sh cd P 


u cd 


bo U cd 




d 


Im cd 


P 


h cd 


R U cd 


^ cd 


p M cd 




to O d P 


bO O 3 P P 


o d p 


ROd 


p 


o 


o d p 


P 


o d P 


cu o d P 


o d P 


> o d p 




P p id [Q 


CU P R to 


R ,a R to cu 


p R co 


P P 3 


CO 


p 


p d io 


<u 


p R CO 


p P R co 


P P R co 


M ,£> R co 




0) Hi 3 O 


o cd 3 o 


p cd 3 O P 


cd 3 o 


P cd 3 
O P <| 


O 


ai 


cd 3 o 

P <! o 


o 


cd R o 


R cd R O 


cd cd 3 o 
p P <; o 


cu cd 3 o 




O P < O 


o p <; o 


X p < o P 


P <! O 


O 


^ 


1.0 


P <C| O 


p P < O 


p P < o 




0) 


fH 


p cu 




cd 




cd 




p 






o 


d 






P 


P 


S P 




p 




& 




S 




S 


EH 


CO 



51 





H 


oj vo o 

rH ION OJ 

on • 


OJ vd on 
OJ o 
oo • 


-4" OJ -4- 

rH CO OJ 

OJ • 


VD 00 O 
C— OJ 
ON • 


-4- oj -4- 

rH CO OJ 

OJ • 


LTN LTNVD 

co • 


oo On ion 
CO O 
ON • 


OJ OJ ro 

rH On OJ 

CO • 


CO O LTN 
o -4- ON 

H CON • 


OJ OJ ion 

rH t— OJ 

VD • 






t— 


H 


on 


OO 


ON 


ON 
OJ 


H 


CO*" 


OJ 
t— 


ON 




'" 


OJ VO o 

H ION OJ 

ON • 


OJ VD OO 

OJ o 
ro • 


-4- cvi-4- 

rH O0 OJ 
OJ • 


VD 00 O 
t— OJ 

ON • 


ON f- rH 

VD ro 

ON • 


VD CO J- 
0J ooj- 

OJ • 


OO ON LTN 

CO o 

ON • 


OJ OJ ro 

H ON OJ 

OO • 


-4- CO O 

co oj r- 

VD • 


OJ OJ LTN 

P t—OJ 

VD • 






t- 


H 


ON 


ro 


LTN 


t- 

rH 


rH 


oo" 


VD 

LTN 


ON 




O 


oj vo o 

HIAW 
ON • 


OJ VD OO 
OJ O 

ro • 


-4" OJ -4- 

rH CO OJ 
OJ • 


VD CO O 
C— OJ 
ON • 


1 1 1 

1 1 1 


LTN LTN CO 
rH O 

ro • 


0O ON LTN 
CO O 
ON • 


H rH rH 
rH LTN OJ 

rH • 


cnt~H 

itn On O 

ON • 


H VD oo 

H VD OJ 

CO • 






C- 


rH 


ON 


ro 




ro 


P*~ 


CO 


LTN 

ro 


CO 


a 

~ 
-1 

t- 
." 

:> 
- 


ft 


OJ VO O 

H IA(\J 

on • 


OJ VO oo 
OJ O 
ro • 


-4- OJ -4- 

rH CO OJ 

OJ • 


CO -4" -4- 

O H 
oo • 




ro on oo 

-4" O t— 

LTN • 


OO ON LTN 
CO O 

ON • 


OJ OJ ro 

rH ONOJ 
CO • 


00 O VD 
O -4-00 

p LTN • 


OJ OJ LTN 

P t— OJ 
VD • 




b-^ 


H 


ON 


t/\ 


ON 


CO 

OJ 


H 


CO 


OJ 

r— 


On 




























oj vo o 


OJ VD oo 


-4" OJ -4- 


CO -4" -4" 


ON C— rH 


-4- OJ H 


00 ON LTN 


OJ OJ ro 


-4" CO P 


OJ OJ LTN 


■H 




rH LT\ OJ 


OJ O 


rH CO OJ 


O H 


VD oo 


OJ rH -4" 


CO O 


rH ON OJ 


co oj vo 


H t^CM 




w 


On • 


oo • 


OJ • 


ro • 


On • 


ON • 


ON • 


00 • 


VD • 


VD • 






IV 


H 


c 


ITS 


LTN 


LTN 


rH 


CO*" 


VD 
LTN 


ON 


- 
























• 
I 
























s 




OJ VD O 


OJ VD OO 


-4" OJ -4" 


CDJ-4- 




-4" OJ t- 


oj vo oo 


H H P 


00 t- OJ 


H VD 00 






H l^W 


OJ O 


rH CO OJ 


O rH 


1 1 1 


LTN O 


OJ o 


H LTN OJ 


LTN ON ON 


rH VD OJ 




p 


0\ • 


oo • 


OJ • 


ro • 


l 1 1 


VD • 


ro • 


P • 


ON • 


CO • 






t— 


H 


C 


LTN 




OJ~ 


P 


CO 


LTN 

oo 


CO" 






OJ VD O 


OJ VD OO 


J- OJ -4- 




_4- OJ -4- 


ro ON ro 


roOMo. 


oj oj oo 


O VD CM 


0J OJ IT\ 






rH LTvOJ 


OJ O 


H CO OJ 


i i i 


H»OJ 


-4- O t- 


00 O 


rH ONOJ 


O 0O C— 


H r-OJ 




o 


ON • 


OO • 


OJ • 


i i i 


OJ ■ 


ITN • 


ON • 


co • 


rH OJ • 


VD • 














•\ 








~r-l 








t— 


H 


ON 




a. 


OJ 
OJ 


rH 


00 


VD 


ON 






OJ VD O 


OJ VD OO 


J- OJ -4- 




on r- h 


ITS LTN OJ 


OJ VD OO 


oj oj oo 


VD -4- VD 


OJ OJ LTN 






H u-\ OJ 


OJ O 


H CO OJ 


i i i 


VD oo 


OJ C- -4- 


OJ O 


H ONOJ 


t— 0J-4- 


P t—OJ 




P 


ON • 


OO • 


OJ • 


i i i 


ON • 


LTN ■ 


ro • 


CO • 


ro • 


VD • 






















■>H 








C— 


H 


ON 




LTN 


VD 

H 


rH 


CO 


H 

LTN 


ON 






aivo o 


OJ VD oo 


_4" OJ -4" 






LTN LTN CO 


OO ON LTN 


O O ON 


vo co on 


O O rH 






rH LTV OJ 


OJ O 


rH CO OJ 


i i i 


1 1 1 


rH O 


CO O 


r-{ r^ H 


-4" t— C— 


H VD OJ 




< 


ON • 


ro • 


OJ • 


i i i 


1 1 1 


ro • 


ON • 


-4- ■ 


OJ • 


O • 






























t- 


rH 


ON 






oo 


rH 


c— 


rH 

ro 


CO 




to 


co 


co 


CO 


co 


co 


co 


co 


co 


co 




M to co 


Cl CO CO 


U co co 


U co co 

3 u u 


U co co 


U co co 


U co co 


U co co 


U co co 


rH CO CO 




3 in h 


3 SH rH 


US U U 


£ r( J-) 


3 U !h 


3 U U 


3 rt Sh 


3 u u 


3 rH rH 


-p 


O ct3 cd 


O d cj 


O 03 03 


O o3 03 


O Ki crj 


O o3 aj 


O o3 crj 


O ai cr3 


O 03 03 


O 03 03 


•H 


P H P 


P H H 


P rH rH 


XI H rH 


flrlH 


& H rH 


P rH rH 


P H P 


P H r-j 


P r-\ H 


a 


1 H rH 


1 rH rH 


1 rH H 


1 rH H 


1 rH rH 


1 rH rH 


i H P 


1 rH H 


1 P P 


1 H r-t 


P 


3 O O 


£ O O 


q o o 


a O O 


COO 


a o o 


fl O O 


fl O O 


a o o 


rt o o 




Son 


03 n p 


aj R R 


Srr 


03 R P 


cjRR 


03 P P 


«) OR 


3 R P 




s 


s 


s 


S 




s 


S 


S 


S 




s 


s • • 


>> • • 


:>> ■ • 


>> • • 


>> • • 


>> ■ ■ 


!>> • • 


>i • • 


s • • 


>> • • 


-p 

H 


03 • £ 
TJ +2 O 


d • £ 
"9 -P O 


ti - £ 

rd P O 


■o-p o 


•a -p o 


ct3 • fl 
"O P 1 O 


CO rO -P O 


•B -p o 


03 • fl 

T3-P O 


•B -p o 




co -P 


CO p 


co hj 


co -p 


to -p 


W +> 


3 CO -P 


CO +3 


CO -p 


CO 4^ 




U O 


rH O 


rH O 


u o 


u O 


bD Sh O 


O u o 


CD U O 


rH O 


rH O 




<U o U 


Ml) O ff 


d) o k 


CD V U 


(u o In 


S <U O M 


OJ CD O r4 


O <L> V U 


CD O SH 


rH <D O rH 




bO ft <D 


£ ft CD 


ft <u 


bO ft <u 


ft OJ 


•H ft <D 


Clft 0) 


S ft CD 


ft CD 


Oft CD 




fl H ft 


■rH rH ft 


rH ft 


£ P ft 


r-i ft 


CO H ft 


03 rH ft 


CO" H ft 


rH ft 


CO rH ft 




•d h S 


co U o3 


rH 03 


•H r< aJ 


bD M erf 


3 r( 03 


rH U Ct3 


f! h cj 


IH 03 


rl fH Cj 




> O 3 -P 


co O 3 -p 


bD O 3 P 


-P O £ -p 


S O 3 +^ 


O O 3 -P 


P o d -P 


11 O S-P 


O 3 -P 


> O 3 -P 
rH P C CO 




•H ,£! £ CO 


0) P £ CO 


d P fi to 


up d o 


•H rQ f< CO 


P P PI co 


CD ^3 id CO 


•p P d co 


rH ,£i q C0 




oj cdS 

O |J < o 


o aj 3 O 
o P <5 o 


•H o3 3 O 
X P -3 O 


rH trj 3 O 

rH P < O 


■M ct3 3 O 
o P < O 


0) cd 3 O 
r4 P < O 


o eg 3 o 
co p < o 


S Bj 3 O 

•h p <; u 


03 03 3 O 

■p P < a 


cu b) 3 o 
ftp -5 o 




<D 


SH 


•H 


0) 


03 


03 






o 


3 






K 


ft 


S 


ft 


ft 


13 


s 


s 


Eh 


CO 



52 





H 


-J- OJ CO 

rltO H 

OJ • 


oo o\-J- 

00 O 

ON • 


NO 00 OJ 

H O O 
NO • 


D- H CO 
J" H 

NO • 


ON r-^i- 
H ON OJ 

LTN . 


C— rH OO 

LTN ON E-- 




J" OJ LTN 
LTN O 
NO • 


NO NO OO 

H LT\ OJ 

CO • 


NO NO U\ 

oo HCO 

H -4- • 


NO NO LT\ 

H ON OJ 
00 • 




• ■ • > 


on 


rH 


o 

H 


-=J- 




OJ 
H 


oo 




OJ~ 


H 

rH 


-H 
H 
ON 


OJ 

H 




w 


J- oj co 


PO on-3- 
CO O 

ON • 


NO CO O 

rH O OJ 

NO • 


C- rH CO 
-=1- rH 
NO • 


H 
H 


OOCO 
ON OJ 
OJ ■ 


00 ON OJ 

oo c— _Hr 
co • 




-* OJ LTN 
LTN O 

NO • 


NO NO OO 

rH LT\ OJ 

CO • 


J- OCO 
O O LTN 
H OJ • 


NO NO CTN 

H ON OJ 
CO • 




.. .. 


ON 


rH 


o 

H 


-* 




t-^ 


H 
OJ 




OJ 


rl 


O 


0? 
H 




r_3 


J- OJ CO 

rJCO H 
OJ • 


OO ON-d" 

CO O 

ON • 


NO CO O 

rH O OJ 
NO • 


t-HCD 
J" H 
NO • 


I 
I 


i I 
1 1 


LTN LTN NO 
H O 
00 • 




LTN LT\VO 

H O 
oo • 


LTN LTN H 
H H OJ 

rH • 


UA LTN OO 

NO NO ON 

OJ • 


LfNO CO 

H ONOJ 

o • 






ON 


H 


o 

H 


.-t 






00 




OO 


H 


-^P 


OJ 






















rH 


^-+ 


H 


CI 

o 

•H 

-p 


P"h 


-=t OJ CO 

H CO H 

OJ • 

ON 


OO ON-d- 

co o 

ON • 

H 


NO 00 O 

H O OJ 

NO • 

o 


ON f- H 
NO H 
ON • 

ir, 


CO -=|- OO 

H row 

ON • 

H 


NO 00 H 

ITN OJ t— 

rH ■ 

f— 




-dr OJ ur\ 

LTN O 
NO • 

Cvl 


NO NO OO 

rH tr\ OJ 
CO • 

H 


NJO NO CT\ 

cohc- 
H J- • 
~H 
H 


NO NO LTN 

H ON OJ 
CO • 

OJ 








H 






H 


OO 






H 


ON 


H 


ID 
P 

o 




























O 




-3- OJ CO 

HCO M 

OJ • 


oo 0A-4- 


no ao o 


ON t- H 


O 


O NO 


rH 00 O 




LTN LTN NO 


NO NO OO 


j- oco 


NO NO LTN 


P 


CO O 
ON • 


rH O OJ 
NO ■ 


NO H 
ON • 


H 


on OJ 
NO • 


oo ir\-=J- 

LfN • 




H O 

oo . 


rH LTN OJ 
CO • 


O 0-* 
H OJ • 


H ONOJ 
CO • 


rd 




ON 


H 


o 


U-\ 




NO 


O 




OO 


rH 


»H 
O 


OJ 


O 

<-| 








H 








0J 






H 


P- 


H 


-P 
CD 






























J- OJ CO 


OO ON-4" 


no co o 


0\C— H 






LPS LTN NO 




oo On-4" 


LTN ITN H 


LTN LTN J- 


CTN O OO 




fi 


rHCO H 


CO O 


H O OJ 


NO rH 


i 


I I 


r-f O 




00 O 


rH H OJ 


NO NO CO 


H On OJ 




OJ 


On • 


NO • 


ON • 


i 


i i 


OO • 




On • 


rH • 


OJ • 


O • 


































o\ 


H 


O 

H 


LTN 






<•■ 




H 


rH 

H 


-H- 
-d- 


OJ 
H 






-=t OJ 00 


OO ON-* 


NO CO O 




ON C— -=J- 


C— rH 00 




LT\ LTN NO 


LTN CJA rH 


ON C— NO 


LOO CO 






HCO rl 


co o 


H O OJ 


1 1 1 


rH 


ON OJ 


ITN ON C— 




H O 


rH H OJ 


OJ ON NO 


H On OJ 




O 


OJ • 


ON • 


NO • 


1 1 1 




LTN • 


t— • 




OO • 


H • 


H NO • 


O • 


























T-\ 








ON 


rH 


O 






CM 


c- 




OO 


r 1 


s 


OJ 










H 






r 1 


oo 






• 1 


H 






-d- OJ CO 


OO ON-d" 


NO CO O 




H 


OOCO 


00 ON OJ 




LTN ITNNO 


UT\ LTN rH 


r-HCK 


LTN O OO 






H CO H 


CO o 


H O OJ 


1 1 1 


H 


On OJ 


oo t-^t- 




H O 


H H OJ 


ON CO OO 


H ON OJ 




p 


OJ • 


ON • 


VO • 


1 1 1 




OJ • 


oo • 




OO • 


rH • 


J" • 


O • 


























-H 








On 


H 


o 

H 






t- 


H 
OJ 




OO 


rH 
,H 


LTN 

NO 


OJ 
H 






-=t- OJ CO 


OO ON-3- 


NO CO O 








LTN LTN NO 




LTN U-NNO 


J- -* O 


r^ oo-d- 


LTN O OO 






HBrl 


co o 


rH O OJ 


1 l 1 


1 


i I 


rH O 




H O 


H o-OJ 


LTN 00 C— 


H OnOJ 




< 


OJ • 


On • 


V0 • 


1 1 1 


1 


i i 


OO • 




oo • 


oo • 


oo • 


O • 
























•s 










ON 


H 


o 

rH 








OO 




OO 


3 


CO 

oo 


OJ 

H 




ca 


co 


to 


co 


ca 




CO 




CD 


co 


CO 


CO 




U co co 


U co co 


u co co 

P rH rH 


H 01 01 

d U U 


rH 


co co 


(H co co 
3 rf fn 




U CO CO 


rH CO C0 


U CQ CO 

d rH rH 


rH C0 CO 




d f-< rH 


fl U u 


d 


rH rH 




fl rH U 


d rH rH 


3 rH rH 


•P 


O cd cd 


O cd cd 


O cd a} 


O ctj cd 


O 


cd cd 


O cd cd 




o cd cd 


O cd cd 


o cd cd 


o cd cd 


•H 


.fl rH rH 


^! rH rH 


X! rH rH 


.fl H H 


d 


rH rH 


Jl H rH 




d H rH 


d rH rH 


£1 r-i rA 


£!, H r-1 


a 


1 H H 


1 rH rH 


I H H 


I H H 


1 


H H 


1 rH H 




1 rH H 


1 rH rH 


1 H H 


I H H 


£3 


a O O 


d o o 


a o o 


a O O 


d 


88 


fl O O 




fl o o 


fJO o 
Jj P R 


fl o o 


fl O O 




|R R 


|rr 


|j p n 


1°° 


1 




UPR 

s 


S R P 


3 R P 


S 

0) 


!>> • • 


>> • • 


s • • 


>> • • 


s 




iS • • 




rl • • 


>s • • 


>> • • 


!>> • • 


-p 

H 


jfl • fl 
<B -p o 


t3 -P O 


cS • pi 

tJ -p O 


•& -p o 


^ 


•p o 


cd • d 
■3 -p o 


CQ 


cd • fl 

TD -P O 


cd • fl 
-d p> o 


cd • fl 
TJ -P O 


rf • fl 
H p> O 




CO -p 


CO -p 


CO -p 


CQ -p 




co -p 


co +j 


d 


co -p 


CO -p 


co +2 


CO -P 




SH O 


in O 


U O 


in O 


FH 


O 


Mn O 


O 


rH O 


CD U O 


rH O 


rH O 




11) U h 


W <U V u 


CD V Jh 


() O h 


0) 


O rH 


fl CU O rH 


CD 


CD V U 


V CD O rH 


CD O rH 


rH CD V U 




hO p OJ 


fl p 0) 


Ph 0> bD 


Ph <U 


Ph 


CD 


•H Ph CD 


d 


Ph <D 


fl Ph <D 


Ph CD 


OP CU 




fl HP, 


•H rH Ph 


H Ph a 


H Ph 




H Ph 


CO r-i Ph 
P rH Cd 


cd 


H Ph 


cd H Ph 


H Ph 


CQ HP 




■H rH cd 


CO 5-i cd 

10 O P-P 


rH Ct3 -H 


rH Cd 


hD in 


cd 


H 


S-h cd 


fl rH cd 


rH Cd 


•H fn cd 




> O d -P 


W) O 3 -P -P 


O d -P 


fl O 


fl -P 


O O 3 -P 


H 


O d -P 


cu O d -P 


o d -P 


> o d -p 




H fl id oi 


OJ p C! m 


fl ,£2 fl CO 0) 


,Q fl W 


•H ,0 


A co 


X! ^3 fl co 


ID 


,0 fl CO 


•P d fl CO 


H ^1 fl CO 


rH rO fl CQ 




<D cd 3 o 


o cs q o 
o P <3 o 


•H cd 3 O rH 
X P <! O H 


crt 3 O 

J <; o 


3 3 


3 o 


(D cd fl O 

rH (J < O 


o 
to 


cd fl O 

PH < O 


fl cd fl o 
•h p <n a 


cd cd 3 o 
•p P < o 


CD Cd fl O 
PP < o 








P 


H <1> 

S Ph 




cd 

P 




cd 


S 




1 


o 

EH 


d 

CQ 



53 





H 


J- OJ -4- 

HCO H 

OJ • 


en On 
CO 

ON 


ro 
O 


NO CO NO 

H O H 
NO • 


CO -3" NO 
O H 
00 • 


00 on ro 

CM J" OJ 

OJ • 


C- H CO 
NO OJ NO 

J- ■ 




m m U"N 
H O 
OO • 


O O ro 

OJ OJ OJ 
CO • 


NO CO CO 

in CO NO 

H ON ■ 

~H 


00m 
oj oj oj 

H • 






0\ 


H 




O 

H 


LTN 


LTN 
H 






OO 


H 


O 

H 


vo 

H 






-4 oj -4- 

rHCO H 

OJ • 


PO ON 


PO 


NO CO NO 


CO J" NO 


00 ON NO 


f-HCO 




LTN LTN LTN 


O O PO 


NO CO H 


O O m 




w 


CO 

On 


O 


H O H 
NO ■ 


O H 
00 • 


H H OJ 
NO • 


ro 00 ro 

m • 




H O 
OO ■ 


OJ OJ OJ 
00 • 


HM3H- 
H H- • 

* H 


OJ OJ OJ 
H • 






ON 


H 




O 
H 


Lf\ 


CO 


OJ 




OO 


-4- 

H 


CO 


NO 

H 







J- OJ -d" 

H CO H 

OJ • 


ro On 
CO 

ON 


00 
O 


VO CO NO 

H O H 
NO • 


CO -4- NO 

O H 

00 • 


1 1 1 

1 1 1 


LTN LTN LTN 
H O 

ro ■ 




OJNO OJ 
OJ 
ro • 


O O PO 

OJ OJ OJ 

00 • 


CO -4" ON 

NO -=}- t— 
NO • 


O O in 
OJ OJ OJ 

H • 






on 


H 




O 

H 


LPv 




ro 




H 


H 


NO 
-4- 


NO 

H 






-4" OJ -4" 


CO ON 


ro 


VD CO VD 


OOO 


OJNO OJ 


NO CO t— 




in LTN LT\ 


O O PO 


NO CO O 


O O in 


o 

•H 


h 


HCO H 
OJ • 


CO 

ON 


O 


H O H 
VO • 


H 00 H 
NO • 


OJ CO OJ 

LTN • 


NO LTN NO 




H O 
OO • 


OJ OJ OJ 
00 • 


in CO VD 
H ON • 

- H 


OJ OJ OJ 

H • 




CT\ 


- 1 




O 


• Z 


-4" 


ro 




ro 


-* 


-4" 


NO 


Fh 










H 




H 


-4- 






H 


O 
H 


H 


- 




























: 




-4" OJ -4 


00 ON 


00 


NO CO VO 


OOO 


OJNO H" 


NO CO C— 




LTN LT\ LTN 


O O PO 


NO CO OJ 


O O m 


Vh 




HCO H 


co 


: 


H O H 


H 00 H 


H ir\ OJ 


rONO po 




H O 


OJ OJ OJ 


H NO PO 


OJ OJ OJ 


: 


r 


OJ • 


ON 




NO • 


NO ■ 


ON • 


CO • 




ro • 


CO • 


H -4" • 
■^H 


H • 


,- j 




ON 


H 




O 


NT. 


C-^ 


cr 




PO 


-J- 


CO 


NO~ 


: 










H 






0: 






H 


t— 


H 


^ 




























+3 




























g 




-4" OJ -4" 


PO ON 


CO 


NO CO NO 


OOO 




LTN LTN LTN 




J- OJ H" 


CO CO ft 


O -4- PO 


CO CO OJ 






H CO H 


CO 





H O H 


H 00 H 


1 1 1 


H O 




in O 


H POOJ 


C— H C— 


H O OJ 




R 


OJ • 


On 




NO • 


VD • 


1 1 1 


OO • 




NO • 


PO • 


CO • 


in • 


































On 


H 




O 
H 


NO 




OO 




OJ 


PO 


-4- 


-4- 
H 






J- c\j j- 


CO ON 


00 


NO CO NO 




00 ON CO 


r- H CO 




in in in 


O O PO 


CO -4" CM 


O O m 






HCO H 


CO 


~ 


H O H 


1 1 1 


OJ J- OJ 


NO OJ NO 




H O 


OJ OJ OJ 


J- 00 in 


OJ OJ OJ 




O 


OJ ■ 


ON 




NO • 


1 1 1 


OJ • 


-4- • 




00 • 


CO • 


r-f\SD • 


H- • 


























" H 








On 


H 




O 

H 




m 

H 


-4- 
-4 




00 


H 


On 
ON 


NO 

H 






-4" OJ -4" 


ro ON 


00 


NO CO NO 




ro ONVO 


C— H CO 




in in in 


O O PO 


CO -4- in 


O O m 






HCO H 


CO 





H O H 


1 > 1 


H H OJ 


00 OO 00 




H O 


OJ OJ OJ 


ONO OJ 


OJ OJ OJ 




pq 


OJ • 


ON 




NO • 


1 1 1 


NO • 


LTN • 




00 • 


CO • 


H H • 


H • 


























» H 








ON 


H 






H 




CO 


-4" 

OJ 




PO 


-3- 
H 


PO 


VO 
H 






-4- cu -4- 


00 On ro 


NO CO NO 






NO 00 NO 




in in in 


CO CO H 


OJ O m 


CO CO OJ 






H CO H 


00 


: 


H O H 


1 1 1 


1 1 1 


c- 




H O 


H POOJ 


NO H NO 


H O OJ 




< 


OJ • 


ON 




NO • 


1 1 1 


1 1 1 


ON • 




00 • 


ro • 


in • 


in • 


































On 


H 




O 
H 






OO 




PO 


PO 
H 


OJ 
-4- 


-4- 
H 




CO 


co 




CO. . 


CO 


CO 


CO 




CO 


CO 


CO 


CO 




U co co 


Fh co 


CO 


M CO CO 


U co co 


SH CO CO 


FH CO CO 




FH co CO 


Fh co co 


FH CO CO 


SH CO CO 




3 Fh Fh 


3 Fh 


Fh 


3 Fh U 


3 U Fh 


3 U U 


3 Fh Fh 




3 Fh Fh 


3 Fh Fh 


3 Fh Fh 


d Fh Fh 


-p 


cd cd 


cd 


cd 


O cd cd 


cd cd 


O cd cd 


O cd cd 




O cd cd 


O cd cd 


O cd cd 


O cd cd 


■H 


.S3 H H 


^ H 


^ 


irlrl 


Si H H 


Si H H 


Si H H 




Si H H 


Si H H 


^3 H H 


Si H H 


C 


1 H H 


1 H 


H 


1 H H 


1 H H 


1 H H 


1 H H 




1 H H 


1 H H 


1 H H 


1 H H 


R 


COO 


s3 


O 


GOO 


S3 O O 


S3 O O 


S3 O O 




S3 O O 


S3 O O 


S3 O O 


S3 O O 




cd P R 


cd n 


G 


cd P O 


cd P P 


cd P P 


cd P P 




cd P P 


cd P R 


cd R R 


cd R P 




S 


2 




g 


S 


S 


S 




s 


S 


S 


S 


6 

0) 


>5 • ' 


>. • 




:>> • • 


>> • • 


:>> • ■ 


>> • • 




>5 • • 


>> • • 


:>> • • 


>> • • 


-p 

H 


cd • a 

■D-P O 


T3 -P 





cd • a 
•B -p 


a! • S3 

■d-P 


cd • fl 
13-P O 


cd • a 
■3 -p 


co 


cd • S3 
<rj -p O 


cd • S3 

■3-p 


cd • si 
tJ -p 


cd • S3 
t)-P O 




co -p 


CO 


•p 


CO +3 


w -P 


CO -P 


CO -p 


3 


to -p 


co += 


co -p 


co -p 




u 


U 




Fh 


Fh 


Fh O 


M Fh O 


O 


Fh O 


CU FH O 


Fh O 


Fh O 




CD O U 


M CU O 


Fn 


cu u 


0) O u 


0) CJ Fh 


S3 CU O Fh 


CU 


CU O Fh 


O CU O Fh 


CU O Fh 


H CU O SH 




bD ft o> 


S3 ft 


OJ 


ft cu 


W ft cu 


ft CD 


•H ft CU 


Fh 


ft CU 


S3 ft cu 


ft cu 


Oft CU 




S3 H ft 


■H H 


ft 


H ft 


S3 H ft 


H ft 


CO H ft 


:i 


H ft 


cd H ft 


H ft 


CO H ft 




"d u £3 


w M cd 




Fh cd 


•H Fh cd 


M Fh cd 


3 Fh cd 


H 


Fh cd 


S3 Fh cd 


Fh cd 


•H Fh Cd 




> O 3 -P 


CO 3 


■P 


60 O 3 -P 


-P O 3 -P 


S3 O 3 -P 


O O 3 -p 


H 


O 3 -P 


i) d-p 


O 3 -P 


> O 3 -P 




•H ^3 S3 CO 


CU rQ a 


CO 


O S 


cu p a co 


•Hfl [J ID 


-*3 £> a co 


CU 


P S3 CO 


-P ,£> S3 co 


H P C 01 


Fh ^3 S3 M 




0) cd c! 


cd d 





•H cd S3 


h cd a 


m ts a 


cu cd 3 





cd S3 O 


S3 cd S3 O 


cd cd S3 


CU cd S3 -o 




h<; 


O P < 





X P <C O 


H p < O 


P < O 


Fh P < O 


CO 


p < O 


•H R < O 


-P P < O 


ftp < O 






cu 
re 


Fh 
Ph 




s 


cu 
ft 


cd 
ft 


cd 


§! 






O 
EH 


3 



5^ 





H 


vo co -4- 

H O H 

VO • 


ro on oj 
CO o 

on • 


VO co -4- 

H O H 
VD • 


CO J4- 
O H 
ro • 


VD CO OJ 

OJ ro OJ 

OJ • 




LTN LTN_4- 

c-- oj vo 




-4- OJ ro 

LTN O 
VD • 


OJ OJ H 
OJ O OJ 

ro • 


O VD-4- 
t— OJ LTN 
rH J" • 


OJ 
OJ 


OJ ro 
ro oj 




.. .. 


O 

H 


H 


O 

rH 


LTN 


H 




ON 




OJ 


vo 

r-l 


-rH 

-4- 
H 

r- 1 




H 




H 


VD CO -4" 

H O rH 

VD • 


ro ON OJ 
CO O 
ON • 


VD CO -4" 

H O rH 

VD • 


CO J J 
O rH 
CO • 


-4" OJ -4- 

rH CO OJ 

OJ • 




CO J- OJ 

ro ON ro 

rH • 




ro on OJ 
CO O 
ON • 


ro ro OJ 

OJ -4- OJ 
O • 


rH t--4- 
OJ rH OJ 

P o • 


roco -4- 

OJ ro OJ 

LTN . 






O 
H 


rH 


O 
H 


LTN 


ON 




LTN 

OJ 




H 


H 


OJ 
CO 




co" 
H 




C5 


VO CO -4" 

H O H 

VO • 


ro ON OJ 
CO O 

ON • 


VD CO -4" 

H O H 

VO • 


co -4- -4- 

O rH 

no • 


I I I 
i i I 




VO CO LTN 

f- O 

ON • 




ro on OJ 
CO O 
On • 


OJ OJ H 

OJ O OJ 

ro • 


-4- CO OJ 


OJ 
0J 


0J ro 
ro OJ 






O 
H 


rH 


o 

rH 


LTN 






ro 




H 


vo" 


o 




H 


P 
O 

.- 1 


P 


vo co .4- 

H O rH 

VO • 


OO ON OJ 

CO O 
ON • 


vo co -4- 

H O H 
VD • 


rH fOON 
rH ONO 

oj • 


LTN LTN H 

OJ r— OJ 

LTN . 




ro ON OJ 

t- ONVO 
ro • 




J- OJ ro 

LTN O 

vo • 


OJ OJ H 

OJ O OJ 

ro • 


o vovo 

t- OJ-5 
H -4" • 


OJ 
CM 


OJ ro 
ro OJ 


-P 
d 
p 
U 




o 

H 


H 


o 

H 


r- 


H 




CO 




OJ 


VD 
H 


-rH 

-4" 
H 

r-l 




rH 


p 































4H 




VD CO -4" 


ro ON OJ 


VD CO -4" 


H ro on 


ro On OJ 




t- H rH 




-4- OJ ro 


OJ OJ rH 


OJ OJ VD 


OJ 


OJ ro 


H 


H O rH 

VO • 


CO O 
ON • 


rlOrl 

VD • 


H ON O 
OJ • 


H rH OJ 
VO • 




ro ro ro 

LTN • 




CTN O 

VD • 


OJ O OJ 
ro • 


OJ O H 
rH VO • 


0) 


rooj 




/-: 




O 
H 


r-T 


O 

. 1 


t-^ 


co" 




OJ 




O? 


vo 

H 


■>rl 
0J 

co 




H 


u 
r : 


































VD CO -4" 


ro ON OJ 


vo co .4- 


rH ro On 






VO CO LTN 




-4" OJ ro 


O O On 


VO CO VO 


o 


O H 




n 


H O rH 


CO o 


H O H 


H ON O 


i i i 




c- O 




LTN O 


OJ OJ rH 


C— -4-VO 


0J 


OJ OJ 




VO • 


ON • 


VO • 


OJ • 


i i I 




ON ■ 




vo • 


CO • 


On • 




H • 






O 


rH 


o 


t-^ 






ro 




0! 


-=P 


rH 




VD 






rH 




H 














r 1 


LTN 




H 






VO CO -4" 


ro on OJ 


VD CO -4" 




VD 00 0J 




LTN LTN -4" 




-4- OJ ro 


OJ OJ H 


OJ OJ o 


OJ 


0J ro 






H O H 


CO o 


rH O rH 


i i i 


OJ rOOJ 




f— OJ VD 




LTN O 


OJ O OJ 


VD OJ -4" 


OJ 


CO OJ 




o 


VO • 


ON • 


VO • 


i i i 


OJ • 




t— • 




VD • 


ro • 


rH rH • 




f- • 


























-H 










O 


rH 


O 




t- 




ON 




0J 


VO 


ON 




t— 






H 




H 




rH 




-4- 






1 1 


O 

r 1 




H 






VD CO -4" 


ro ON OJ 


VO CO -4- 




-4" OJ -4" 




CO -4" OJ 




LTN LTN^rJ- 


OJ OJ H 


-4" CO rH 


OJ 


OJ ro 






H O H 


CO O 


H O H 


i i i 


rH CO OJ 




ro on ro 




rH O 


OJ O OJ 


H ONrH 


OJ 


ro OJ 




Ph 


VO • 


ON • 


VD • 


i i i 


OJ • 




H • 




ro • 


ro • 


rH OJ • 




t— • 


























-rH 










O 


H 


< 




ON 




LTN 




ro 


* D 


t~- 




t— 






H 




. -1 








0J 






1 


c~- 




rH 






VO CO -4" 


ro ON OJ 


VO CO -4" 








co -4- r- 




LTN LTNj- 


O O ON 


CO -4" O 


o 


O H 






H O rH 


CO O 


H O H 


i i i 


i I 1 




o o 




H O 


OJ OJ H 


VD -4- VD 


0J 


OJ 0J 




<s 


VO • 


ON • 


VD • 


i i i 


I i I 




ro • 




ro • 


CO • 


VO • 




H • 




































O 


rH 


O 








LTN 




ro 


.4- 


VO 




vo 






H 




rH 














H 


-4- 




rH 




CO 


CO 


CO 


co 


co 




co 




CO 


CO 


to 


Cfl 






rH CO CQ 

J n rl 


U CO to 


in 10 01 


rl ID 01 


rl 01 CO 




U co co 




rl 01 01 


U co to 


rH CO C0 


r-l 


CO CO 




P rH rH 


P rH rH 


P rH rH 


P rH rH 




P rH rH 




P rH rH 


p U U 


P rH rH 


p 


U U 


■p 


O cd cd 


O a) d 


Odd 


odd 


o cd cd 




O cd d 




o cd d 


O cd d 


Odd 


o 


d d 


■H 


P rH rH 


P H H 


P rH rH 


P rH rH 


rG rH rH 




rCl H H 




P H H 


P rH rH 


P rH H 


p 


H H 


£ 


1 rH rH 


1 rH rH 


1 H rH 


1 H rH 


1 rH rH 




1 rH rH 




1 rH H 


1 rH H 


I H H 


1 


H rH 


p 


P O O 


P O O 


a o o 


POO 


POO 




POO 




POO 


POO 


P O O 


p 


ss 




l°° 


2 r p 


Sop 


a p p 


| OR 




Jj R P 




Sfifl 


d R P 


! op 




0) 


>» • • 


>> ■ ■ 


>> • • 


>> • • 


>> • • 




>> • • 




>> • • 


>> • • 


>= • • 


!>» 




•p 

H 


d • P 
t3 -P O 


d • p 
•3 -p o 


d • P 

■3-p o 


cd • P 
•3 p o 


cd • P 
t3 p o 




cd • P 
<P P o 


to 


d • P 

tJ -P O 


cd • P 
■B -p o 


d • P 

■P P O 


rg 


• p 

P o 




to -p 


CO p 


CO p 


CO p 


to p 




CO -P 


:' 


co -p 


to p 


to p 




to -p 




rH O 


rH O 


Sh O 


rH O 


u o 


hD 


rH O 


O 


rH O <U 


P o 


rH O 


u 


o 




<L> O rH M 


0) O rH 


CU O rH 


<U O rH 


0) O rH 


p 


oj o u 


<u 


(U O rH CJ 


cu a rH 


0) O rH 


U CD 


O rH 




bD p cu p 


Ph 0) 


P 0) bO 


P CD 


Ph OJ 


•H 


P <u 


P 


p 0) P 


P <u 


P CJ 


O p 


CU 




a H Ph -H 


H Ph 


rH P P 


H Ph 


rH P 


CO 


H P 


d 


H P d 


rH P 


rH P 


co 


H p 




•H rH Cd W 

> O 3 p w 


U cd 


rH Cd -H 


rH d M 


rH Cd 


p 


rH d 


H 


rH d P 


P d 


rH d 


•H rH 


d 




O ^+> M 


O P -P -P 


O P P P 


O P -P 


o 


O P -P 


H 


o P -p oj 


o P p 


O P P 


> O 


P -p 




•H rQ p CO CU 


P (J a f! 


rO P CO <U 


rQ P CO -H 


rQ P W 


rP 


P P CO 


OJ 


rQ 5 C0 -P 


rQ P CO 


rH P fl CO 


rH P 


P to 




<D d 3 O o 

o hh <: o o 


d a o -h 

rH 3, O X 


d 3 O H 
p < O H 


d P O rW 

p <; o o 


d 3 o 
p <; o 


rH 


eg a o 

P <; u 


o 

CO 


d a o p 

p <; o -h 


d a o 
p <: u 


d d p o 
p P 3, o 


cu d 

pp 


p o 

■3, u 






d) rH 

« P 


S 


OJ 
Ph 


d 

p 




d 




g 


i 




O 

f i 


p 

CXI 





55 



CO 

p 

::' 

r J 

ft 

id 

cu 
cu 

ft 

H 
a; 
d 

g 

a 

•H 

O 
•H 
-P 

O 

o 
ft 

ft 

O 



CQ 

o 

■H 
£h 
CtJ 

> 
-p 

a3 

-d 

cu 

•H 
Pi 

o< 

CU 

CQ 
?H 

3 
o 

ft 



o 
m 

H 
P 
ai 

EH 





H 




O -4- CO OJ 
CO VD -* CO 


CO OJ VD O 
CO l>- LTNft- 


O ft" CO ft 
OJ O CO VO 

ft ft 


OJ co ft- o 

LT\ OJ O CO 
ft H ft 


VD 0J O VD 

t— LT\ 0J O 
ft ft ft 


OJ co ft- ft 
ONVO ft" O 
H ft ft H 




w 




ft- VO CO OJ 
vo LT\ft- CO 


OJ -4- CO o 
t-VD ft" ft 


VD O ft CO 
On CO VD ft 


O VD O VD 
OJ O\C0 LT\ 

ft 


VD O VD OJ 

row OM^ 
ft ft 


ft- O ft OJ 
ft- 0J O t— 
ft H ft 




o 




CO O OJ ft- 
ft- ft- cooJ 


CO O OJ ft" 
ft- ft" CO OJ 


ft" VD CO Q 
VO LT\ft- ft 


O ft- VD CO 
CO VD LT\ft- 


CO O 0J CO 
CO CO t— ft" 


VO O OJ ft" 
ONCO t— VD 


Pi 

■H 


ft 




O ft CO OJ 

CO VO ft CO 


CO OJ VD O 

CO >- LTNft" 


O ft" CO ft" 
OJ O CO VD 
ft ft 


OJ CO ft- O 

LT\ OJ O CO 
ft H ft 


VD 0J O VD 
!>- LT\ 0J ON 

ft ft ft 


OJ CO ft ft 
OWO ft" O 
ft ft ft ft 


cd 
tu 


.. .. 


CQ 

u 














ft 
o 

ft 




ft 


I 
Pi 


-3- VO CO OJ 

VD LTNft- CO 


OJ ft- CO o 
D— VD ft" ft- 


VD O ft CO 
ONCO VD ft 


O VD O VD 
OJ O\C0 LT\ 
H 


VO O VD OJ 

CO OJ ON t— 

rH ft 


ft- O ft" OJ 
ft- OJ o t- 

ft ft ft 


-d 




•• ■• 
















p 

a 


ft 




coowj- 

J- -J- COOJ 


VD CO O OJ 

LT\ft- ft- 00 


ft" VD 00 O 
VD LTXft" ft" 


o ft- vo co 

CO VO LT\ft 


CO Q OJ CO 

CO CO t— ft" 


VD O OJ ft" 
ONCO t—VO 




o 




OJ -=t- CO OJ 

c— vo ft or) 


O OJ VD O 
CO 1^- LTNft- 


0J VO O ft 
ft O\00 VO 
ft 


ft- ft- VD OJ 
ft- O ON f- 
H ft 


co vo o co 

VO CO OJ CO 

ft ft rH 


ft- co ft- ft 
CO VD ft- O 
ft ft ft ft 




ft 




VO CO O OJ 
LT\ft- ft- co 


ft- VD CO O 
VD LTNft- ft- 


CO Q ft CO 
CO CO VD ft" 


OJ VD OJ VO 
ft ON L^ LT\ 
H 


CO O VD OJ 

0J OJ ON c— 

ft ft 


VD O ft OJ 
CO OJ o c— 
ft ft ft 




< 




O OJ -J- VD 

d- rO(M H 


O OJ ft" VO 
ft- OOOJ H 


VO CO O OJ 
LTNft" ft CO 


0J ft" VD CO 
C— VD LTNft- 


o ft- CO o 

00 VD ft" ft" 


CO OJ VD CO 
CO f— LTNft- 


-d 

cu 

CO o 

fl ^ 

o fd 
En o 

ft 


CQ 
Pi 


Eh 


O -* CO OJ 

CO VD -4- c~ 


O O O O 
O CO VO ft" 
ft 


o o o o 

LT\ OJ ONVO 

ft ft 


g O O O 
O VD OJ CO 

W HrH 


o o o o 

U~N O LT\ O 

OJ OJ ft ft 


O O O O 
O ft CO OJ 
CO 0J ft ft 
















o 

•H CO 
P H 

u cu 

t5 cu 
O H 
U 
ft 


P> 
PI 
CU 
CJ 
S-l 
CD 
ft 


O O O Q 
O CO VD -ft 

ft 


O O O O 
O CO VD ft 
H 


o o o o 

O CO VD ft" 

ft 


O O O O 
O CO VO ft" 
ft 


o o o o 

O CO VO ft 

ft 


O O O Q 
O CO VO -5 

- ft 


ft 

0) CU 

'd n 

O -H 
5? rn 




CQ 

a 

O 

p 


CO 

PI 

O 
P 


CO 

a 

O 

p 


CO 
PI 
O 
P 


CO 

PI 

O 

■p 


CQ 

PI 

O 

p 








o 

CO 


O 
O 
ft 


o 

LT\ 
ft 


O 
O 

OJ 


o 

LT\ 
OJ 


o 
o 
co 



56 



APPENDIX C 
BASIC EQUIPMENT IN MODELS 

Basic equipment for the models in the six sizes analyzed is shown in 
tables 31-36. Equipment in the receiving, processing, and mixing centers is 
the same for each operation of a particular size model. Major differences 
arise in rearrangement of equipment to satisfy the varying requirements of each 
operation. 

For example, pelleting equipment as shown in the tables would be suffi- 
cient to handle the pelleting needs of operations D, E, and F. However, this 
equipment has more than the capacity needed in operations G, H, I, where only 
50 percent of the plant's output is pelleted. In operations A, B, and C, no 
pelleting equipment is needed since none of the output is pelleted. 

Packing and warehousing equipment would also change with the operation. 
The equipment listed in the tables has sufficient capacity to handle the total 
output of the models regardless of variations in operations. 

Equipment listed in the tables would be capable of producing 10 percent 
more than the specified output. This 10-percent overcapacity is recommended 
for all cost centers in all plants if their performance is to be fully effi- 
cient. More than 10 percent is uneconomical, especially if it exists in some 
of a plant's cost centers but not in others. Many plants, particularly older 
ones built 30 or more years ago, do have excessive capacity in some centers; 
sometimes as a result of a change in the mills ' operations . 



APPENDIX D 
FEASIBILITY OF A SECOND SHIFT 



There are varying opinions in the feed manufacturing industry concerning 
the feasibility of operating a plant for more than one 8-hour shift a day. 
Management may not be willing to operate more than one shift for several 
reasons. Frequently, a plant does not require a full second shift. Pelleting 
may be the bottleneck in a particular mill and therefore only one or two men 
are required on the second shift. With this situation management is confronted 
with problems: (l) Is a night supervisor needed? (2) Can this skeleton crew 
remain flexible and perform several types of operation during their 8 hours of 
work? ,(3) Will the production requirements remain high enough throughout the 
year to warrant the additional crew? 

Another disadvantage is obtaining personnel for a night shift. Even 
though a higher rate is paid to night workers, skilled personnel are not always 
available . Night shift personnel should be more highly trained than dayworkers 
since they may be called upon to make decisions which would be made by super- 
visors on the day shift . Some plants have overcome some of their production 
problems by reducing the number of workers on the first shift, and having two 

57 



Table 31. --Basic equipment in 80-ton model feed plant 



Number 



Receiving : • 

Truck hoist : 1 

Power shovel : 1 

Conveyor, drag : 1 

Elevator , bucket : 1 

Scalper (grain & soft feed) : 1 

Automatic scale w/surge gin : 1 

Elevator, bucket : 1 

Conveyor , drag : 1 

Distributors : 2 

Storage tanks : 2 

Processing : : 

Feeder * : 1 

Hammermill : 1 

Distributor : 1 

Mixing : : 

Feeder screws : 15 

Tank scale : 1 

Scale hopper : 1 

Batch controls : 1 

Horizontal mixer w/surge bin. . . . : 1 

Elevator, bucket : 1 

Scalper, finished feed : 1 

Elevator, bucket : 1 

Distributor : 1 

Fat system, complete : 1 

Molasses system, complete : 1 

Continuous mixer : 1 

Conveyor , drag : 1 

Pelleting : : 

Pellet mill : 1 

Cooler : 1 

Crumbier : 1 

Scalper : 1 

Elevator, bucket : 2 

Distributor : 1 

Packing : : 

Packing scale : 1 

Bag conveyor : 1 

Sewing machine : 1 

Warehousing : : 

Forklift : 1 

Traveling weigh hopper : 1 

Conveyor, drag : 1 

Miscellaneous : : 

Boiler : 1 

Air compressor : 1 



Horsepower 
(each motor) 



10 
3 
15 
10 
1/2 

15 
5 

iA 



1/2 
75 (a 

hp. 

iA 

39 



20 

5 
1/2 

5 
1/4 

3 

3 

10 
2 

100 
15 
10 
1/2 
1 & 
i/k 



3/h 

1/3 



15 



30- 
fan) 



Size or capacity 



8 tons 

10" x 55' 

12" x 60* 

40 tons per hour 

5,000 lb. 

12" x 100' 

12" x 15' 

6 & 12 hole 
5,000 gal. 

18" 

18", 8 tons per hour 
6 hole 



5,000 lb. 

5,000 lb. 

Semiaut omat i c 

2 tons 

12" x 1+5' 

15 tons per hour 

12" x 60' 

8 hole 

40 gal. per minute 

12 gal . per minute 

15 tons per hour 

12" x 10' 

10-14 tons per hour 
10-14 tons per hour 
10-14 tons per hour 
10-14 tons per hour 
6" x 35'; 10" x 8' 
8 hole 

Automatic, 13 50-lb. 
bags per min. 



3,000 lb, 
3 tons 
12" x 30 

60 hp 



58 



Table 32. --Basic equipment in 100-ton model feed plant 



Equipment 



Number 



Receiving : : 

Truck hoist : i 

Power shovel : i 

Conveyor, drag . : i 

Elevator, bucket : ± 

Scalper (grain & soft feed) : 1 

Automatic scale w/ surge bins....: 1 

Elevator, bucket : l 

Conveyor, drag : l 

Distributors : 2 

Storage tanks : 2 

Processing : : 

Feeder : l 

Hammermill : 1 

Distributor : 1 

Mixing : : 

Feeder screws : 15 

Tank scale : 1 

Scale hopper : 1 

Batch controls : 1 

Horizontal mixer w/surge bin. . . . : 1 

Elevator, bucket : 1 

Scalper, finished feed : 1 

Elevator, bucket : 1 

Distributor : 1 

Fat system, complete : 1 

Molasses system, complete : 1 

Continuous mixer : 1 

Conveyor, drag : 1 

Pelleting : : 

Pellet mill : 1 

Cooler : 1 

Crumbier : 1 

Scalper : 1 

Elevator, bucket : 2 

Distributor : 

Packing : : 

Packing scale : 1 

Bag conveyor : 1 

Sewing machine : 1 

Warehousing : : 

Forklift : 1 

Traveling weigh hopper : 1 

Conveyor, drag : 1 

Miscellaneous : : 

Boiler : 1 

Air compressor : 1 



Horsepower 
(each motor' 



10 

3 

15 

1/2 

15 

5 

l/k 



1/2 

75 (& 30- 
hp . fan ) 
l/k 

39 



20 

5 

1/2 

5 

i/k 

3 
3 

10 
2 

125 
15 
10 
1/2 
1 & 2 
l/k 



3A 

1/3 



L5 



Size or capacity 



8 tons 

10" x 55' 

12" x 60' 

kO tons per hour 

5,000 lb. 

12" x 100' 

12" x 15' 

6 & 12 hole 

5,000 gal. 

18" 

18", 8 tons per hour 
6 hole 



5,000 lb. 

5,000 lb. 

Semiautomatic 

2 tons 

12" x k$' 

15 tons per hour 

12" x 60' 

8 hole 

kO gal. per minute 

12 gal. per minute 

15 tons per hour 

12" x 10' 

1^-18 tons per hour 
li+-l8 tons per hour 
1^-18 tons per hour 
l4-l8 tons per hour 
6" x 35' & 10" x 80' 
8 hole 

Automatic, 13 50-lb. 
bags per minute 



3,000 lb. 
3 tons 
12" x 30 ' 

75 HP 



59 



Table 33 -""Basic equipment in 150-ton model feed plant 



Equipment 



Number 



Horsepower 
(each motor) 



Size or capacity 



Receiving : : 

Truck hoist : 1 

Power shovel : 1 

Conveyor, drag : 1 

Elevator, bucket : 1 

Scalper (grain & soft feed) : 1 

Automatic scale w/surge bins . . . . : 1 

Elevator, bucket : 1 

Conveyor , drag : 1 

Distributors : 2 

Storage tanks : 2 

Processing : : 

Feeder : 1 

Hammermill : 1 

Distributor : 1 

Mixing : : 

Feeder screws : 15 

Tank scale : 1 

Scale hopper : 1 

Batch controls : 1 

Horizontal mixer w/surge bin. . . . : 1 

Elevator, bucket : 1 

Scalper, finished feed : 1 

Elevator, bucket : 1 

Distributor : 1 

Fat system, complete : 1 

Molasses system, complete : 1 

Continuous mixer : 1 

Conveyor, drag : 1 

Pelleting : : 

Pellet mill : 2 

Cooler : 2 

Crumbier : 2 

Scalper : 2 

Elevator, bucket : 2 

Distributor : 1 

Packing : : 

Packing scale .....: 1 

Bag conveyor : 1 

Sewing machine : 1 

Warehousing : : 

Forklift : 1 

Traveling weigh hopper : 1 

Conveyor, drag : 1 

Miscellaneous : : 

Boiler : 1 

Air compressor : 1 



10 
3 
15 
10 
1/2 

15 

5 

l/4 



1/2 
100 with pneu- 
matic system- 
negative 50 
1/4 

44 



25 
5 
l 

5 
1/4 

3 

3 

10 

2 

75 & 125 
10 & 15 
10 
1/2 

2 & 3 



3A 

1/3 



15 



8 tons 

10" x 65' 

12" x 70' 

40 tons per hour 

5,000 lb. 

12" x 110' 

12" x 20' 

6 & 12 hole 

5,000 gal. 

24" 

24", 13 tons per hour 



6 hole 



7,000 lb. 

7,000 lb. 

Semiautomatic 

3 tons 

12" x 50' 

30 tons per hour 

12" x 74' 

8 hole 

40 gal. per minute 

12 gal . per minute 

15 tons per hour 

12" x 20' 

6-10 & 14-18 tons per hour 

6-10 & 14-18 tons per hour 

6-10 & 14-18 tons per hour 

6-10 & 14-18 tons per hour 

6" x 4o & 10" x 95' 

8 hole 

Automatic, 16 50-lb. 
bags per minute 



3,000 lb. 
3 tons 
12" x 30' 

100 HP 



60 



Table 3^. --Basic equipment in 200-ton model feed plant 



Equipment 



Number 



Receiving : : 

Truck dump, platform scale : 1 

Power shovels : 2 

Conveyor , drag : 1 

Elevator, bucket : 1 

Scalper (grain & soft feed) : 1 

Automatic scale w/surge bins....: 1 

Elevator, bucket : 1 

Conveyors , drag : 2 

Distributors , : 2 

Capstan car puller : 1 

Storage tanks . . . : 2 

Processing : : 

Feeder : 2 

Hammermill : 2 

Distributor : 2 

Mixing : : 

Feeder conveyors : 18 

Tank scale : 1 

Scale hopper : 1 

Batch controls : 1 

Horizontal mixers w/surge bins..: 1 

Conveyor, drag : 1 

Elevator, bucket : 1 

Hammermill, feed dresser : 1 

Scalper : 1 

Elevator, bucket : 1 

Distributor : 1 

Fat system, complete : 1 

Molasses system, complete : 1 

Continuous mixer : 1 

Conveyor, drag : 1 

Pelleting : : 

Pellet mill : 2 

Cooler : 2 

Crumbier : 2 

Scalper : 

Elevator, bucket : k 

Distributor : 2 

Packing : : 

Auto-packing scale belt feeder. . : 1 

Bag conveyor : 1 

Sewing machine : 1 

Impacker : 1 

Warehousing : : 

Forklift : 1 

Conveyor, drag : 1 

Platform scales : 1 

Miscellaneous : : 

Boiler : 1 

Air compressor : 1 



Horsepower 
(each motor' 



25 

2 

7 1/2 
10 

1 

15 

7 1/2 
1/k 

7 1/2 



1/2 

75 & 30 
l/k 

56 



25 

3 

5 
30 

1 

7 1/2 
1/2 

3 

3 
20 

2 

125 
15 
10 
1 
2 at 5 
2 at 2 
1/2 



and 



3A 

1/3 
3A 



7 1/2 



15 



Size or capacity 



50' x 10' (50 tons) 

12" x 60' 

10' x 100' 

^0 tons per hour 

5,000 lb. 

12" x 120' 

16" x k0' & 16" x 30' 

6 & 12 hole 

5,000 gal. 

18" 

18", 15 tons per hour 

6 hole 



7,000 lb. 

7,000 lb. 

Automatic 

3 tons 

9" x 20' 

12" x 50' 

Ik" 

30 tons per hour 

12" x 70' 

12 hole 

50 gal . per minute 

20 gal. per minute 

25 tons per hour 

12" x 20' 

lU-l8 tons per hour 
1^-18 tons per hour 
li+-l8 tons per hour 
11+-18 tons per hour 
2 at 6" x 90' and 
2 at 6" x U0' 
8 hole 

Automatic 20 50 -lb 
bags per minute 



U,000 lb. 
16" x 30' 
50' x 10' (50 tons) 

150 HP 



61 






Table 35- --Basic equipment in 250-ton model feed plant 



Equipment 



Number 



Horsepower 
(each motor) 



Size or capacity 



Receiving : : 

Truck dump, platform scale : 1 

Power shovels : 2 

Conveyor, drag : 1 

Elevator, bucket : 1 

Scalper (grain & soft feed) : 1 

Automatic scale w/surge bins . . . . : 1 

Elevator, bucket : 1 

Drag conveyors : 2 

Distributors : 2 

Capstan car puller : 1 

Storage tanks : 2 

Processing : : 

Feeder : 2 

Hammermill : 2 

Pneumatic conveying system : 2 

Distributor : 2 

Mixing : : 

Feeder conveyors : 18 

Tank scale : 1 

Scale hopper : 1 

Batch controls : 1 

Horizontal mixers w/surge bins . . : 2 

Conveyor, drag : 2 

Elevator , bucket : 2 

Hammermill, feed dresser : 1 

Scalper : 1 

Elevator, bucket : 1 

Distributor : 1 

Fat system, complete : 1 

Molasses system, complete : 1 

Continuous mixer : 1 

Conveyor, drag : 1 

Pelleting : : 

Pellet mill : 3 

Cooler : 3 

Crumbier : 3 

Scalper : 3 

Elevator bucket : k 

Distributor : 

Packing : : 

Auto-packing scale belt feeder. . : 2 

Bag conveyor : 2 

Sewing machine : 2 

Impacker : 1 

Warehousing : : 

Forklift. : 1 

Conveyor, drag : 1 

Platform scales : 1 

Miscellaneous : : 

Boiler : 1 

Air compressor : 1 



25 

k 

7 1/2 
10 

1 

15 
7 1/2 

1/2 
7 1/2 



1/2 
100 

50 

1/2 
56 



20 

3 

5 
30 

l 

7 1/2 
1/2 

3 

3 
20 

3 



100 
10 
10 
1/2 

2 at 
2 at 



5 and 
2 



3A 

1/3 

3A 



7 1/2 



20 



50' x 10' (50 tons) 

12" x 60' 

10" x 100' 

kO tons per hour 

5,000 lb. 

12" x 120' 

16" x 50' and 

16" x 30' 

6 & 12 hole 

5,000 gal. 

2k" 

2U", 26 tons per hour 

6 hole 



5,000 lb. 

5,000 lb. 

Automatic 

2 tons 

9" x 20' 

12" x 60' 

Ik" 

kO tons per hour 

12" x 100' 

12 hole 

50 gal. per minute 

20 gal . per minute 

30 tons per hour 

12" x 15' 

10-1 k tons per hour 
10-1J+ tons per hour 
10-1^ tons per hour 
10-1^ tons per hour 
2 at 6" x 90' 
2 at 6" x to' 



Automatic 16 50-lb, 
bags per minute 



k,(X)0 lb. 

16" x 30' 

50' x 10' (50 tons 

150 HP 



62 



Table 36. --Basic equipment in 300-ton model feed plant 



Equipment 



Number 



Receiving : 

Truck dump, platform scale : 1 

Power shovels : 2 

Conveyor, drag : 1 

Elevator, bucket : 1 

Scalper (grain & soft feed) : 1 

Automatic scale w/surge bins....:. 1 

Elevator, bucket : 1 

Conveyors , drag : 2 

Distributors : 2 

Capstan car puller : 1 

Storage tanks : 2 

Processing : : 

Feeder : 2 

Hammermill : 2 

Pneumatic conveying system : 2 

Distributor : 2 

Mixing : : 

Feeder conveyors : 18 

Tank scale : 1 

Scale hopper : 1 

Batch controls : 1 

Horizontal mixers w/surge bins . . : 2 

Conveyor, drag : 2 

Elevator, bucket : 2 

Hammermill, feed dresser : 1 

Scalper : 1 

Elevator, bucket : 1 

Distributor : 1 

Fat system, complete : 1 

Molasses system, complete : 1 

Continuous mixer : 1 

Conveyor, drag : 1 

Pelleting : : 

Pellet mill : 3 

Cooler : 3 

Crumbier : 3 

Scalper : 3 

Elevator, bucket : 6 

Distributor : 3 

Packing : : 

Auto-packing scale belt feeder. . : 2 

Bag conveyor : 

Sewing machine : 

Impacker : 1 

Warehousing : : 

Forklift : 2 

Conveyor , drag : 1 

Platform scales : 1 

Miscellaneous : : 

Boiler : 1 

Air compressor : 1 



Horsepower 
(each motor) 



25 

h 

10 

15 

1 

15 

7 1/2 
1/2 

7 1/2 



1/2 

100 
50 
1/2 

60 



10 



200 

20 



Size or capacity 



50* x 10' (50 tons) 

12" x 70' 

10" x 110' 

50 tons per hour 

5,000 lb. 

12" x 120' 

16" x 50 & 16" x 35' 

6 & 12 hole 

8,000 gal. 

24" 

24" , 26 tons per hour 

6 hole 



-- 


7,000 lb. 


-- 


7,000 lb. 


-- 


Automatic 


25 


3 tons 


3 


9" x 20' 


5 


12" x 60' 


30 


Ik" 


l 


50 tons per hour 


7 1/2 


12" x 100' 


1/2 


12 hole 


3 


50 gal . per minute 


3 


20 gal . per minute 


20 


30 tons per hour 


3 


12" x 20' 


25 


14-18 tons per hour 


15 : 


lU-l8 tons per hour 


10 


14-18 tons per hour 


1 


l4-l8 tons per hour 


3 at 5 and 


3 at 6" x 90' and 


3 at 2 


3 at 6" x 1+0' 


1/k 


8 hole 


2 


Automatic 20 50 -lb. 


3A 

1/3 
3A 


bags per minute 



3,000 lb. 
16" x 40' 
50' x 10' (50 tons) 



63 



shifts with the same number of workers and responsibilities. In general, feed 
manufacturers find the cost per ton to be higher and man-hour efficiency lower 
on a second shift . 

Several arguments are given by mill management in justification of more 
than one shift. One is economics of operation. A plant is designed and built 
under certain assumptions to produce a set number of tons per hour and to 
operate at certain fixed costs . 

Fixed costs go on regardless of volume of output and are therefore lower 
per unit of output at a higher volume of output. Major fixed costs are 
(l) depreciation, interest, insurance, and taxes, and (2) fixed overhead 
expense of salaried employees and other administrative costs . 

Fixed facility and equipment costs per unit of output are lowest when 
these facilities are operated at capacity. For example, a feed manufacturer's 
fixed cost (depreciation, interest, insurance, and taxes) per ton of feed will 
be at a minimum when the plant is operated at full capacity 2h hours a day, 
365 days a year. The more nearly this full capacity of facilities and equip- 
ment is approached, the lower will be these fixed costs per unit. However, 
the total cost per ton of feed may not be at the minimum when operating this 
way. 

Other fixed costs (administrative or management) can often be reduced per 
unit by spreading them over a greater volume. It is more difficult to reduce 
this type of fixed cost than those discussed above. Reductions in cost which 
result in reductions in productivity are false economy. However, it is 
frequently possible to assign routine jobs to lower paid employees without loss 
of managerial efficiency. Managerial overhead costs per unit of volume can be 
reduced accordingly. 

Variable costs are those costs which increase in total (but not neces- 
sarily proportionately) as output increases. Variable costs include (l) labor 
costs, (2) maintenance and repairs, (3) utilities, (k) plant supplies, and 
(5) miscellaneous. Each of these contributes to the total unit operating cost. 

However, some of these cost items increase proportionately, or nearly so, 
with increase in output . Some may even increase more than proportionately 
while others increase only slightly with increases in output. While some re- 
ductions in these variable costs per unit of volume usually can be realized by 
increases in output, relatively the greatest opportunities for reductions lie 
in reducing them in total. 

The most important variable costs are labor and utility costs . Labor costs 
include the wages of hourly employees, including overtime wages, and associated 
costs included as fringe benefits. Probably the major' opportunity for reduc- 
ing these costs per unit of volume lies in increasing the productivity of the 
worker by increasing efficiency of plant layout, training workers to use 
efficient work methods, and the like. 






6k 



::; 

o 

H 
■P 

d 
U 

Q) 

Pi 
O 

<P 
O 

o 

Xi 
P 



w 



o 



[-0 



n 



LTNCO 

on on 



H -4 



CO OJ 

on o 



H -=r 



OJ on 



IT- ON 

on on 



H -4 



o 



PQ 



< 



£ 




cS 


a 




0) 


CD 


p 


n 


•H 


•H 




w 


P 




CO 


H 


O 


<D 


CJ 


r6 




Q 




s 





O OJ 

-=t o 



H -4 



OJ OJ 



o -J- 

OJ VO 



H onj- 



-H- CO 
OJ OJ 



onvo 
H ltn 



r-l OJ 



OJ c— 

OJ CO 



.-I 



_J 



-4- m 
oj vo 



H on 



vo co 



OJ 



O CO 

on on 



OJ LTN 
CO C— 



H on 



_i- 



o\ on 
on -4 



OJ ON 
O ,H 



h on 



-3- OJ 
OJ H 



vo 
on 



H ^4 



O H 
H on 



onvo 
H H 



-4 OJ NO 
O OJ OJ 

H OJ 



-J- 



-=1- H 
ON-4- 

OJ 



VO CO 
O LTN 



co m 
o on 



H -4 
O LTN 



O) 



OJ CO 
ON ON 



ON IT— 



OJ 



VO -4- 
CO On 



.4 



-4 



OJ 



-4 tN- 
ONOJ 



vo o 

ON O 



OCO CO 
ONOJ 



CJ 



voco 

ON C~ 



o or 

O H 



rH or 



OH Qy 
ON O^ 



OJ 



-4 H 
COCO 



OJ 



t— -=* 

00 LTN 



O or 

CO CO 



OJ 



CD fd 



H H 



v: 
o 
p 

o 

CO 



to 

O cu 
P X 

•H 
O F"H 

o 



rO ctf 
03 P 
•H O 



En 



CD 
H 

CO • ,£> 

S ^ d 

O CD -H 
P * !h 

•rH 03 

O P"4 > 
O 

OJ 



O LfN 
ON O 


LT\ 

ON 


on 


on 


-4 ON 
ON [~- 


on 
ir- 


OJ 


on 


>- OJ 
CO H 


ON 
ON 


OJ 


OJ 


-4 ON 
ON H 


on 


on 


-4 


VO OJ 

ON ON 


co 
CO 


OJ 


en 


On D— 
CO OJ 


VO 
H 


OJ 


on 


oj m 
CO vo 


UN 


oj 


on 


-4 CO 
co m 


OJ 
OJ 


OJ 


on 


vo o— 
C— vo 


on 

-4 


H 


OJ 



-4 -4 

CO CO 



OJ 



VO CO 
CO LTN 



OJ 



O CO 

CO ON 



CO O 
CO o 



o o 

ON t- 



-4- -4 

CO H 



01 



VO ION 
C--4 



ONCO 
t-H 



OJ 



OJ On 

C— LfN 



H 



CO 



OJ 



CO 
ON 



OJ 



OJ 



OJ 



J3 a3 

cti P 

•H O 

U EH 
u3 
> 



w 

HI 
o 
p 



H H 



CD -H 

X in 

•H cS 

O Ph > 

O 



65 



Total operating costs for the models working l6 hours a day are summarized 
in table 3Tj? which should be compared with table l6. Total costs for a 16- 
hour operation are between 75 "to 80 percent of the 8-hour operating cost. In 
model 80-F, the high-cost operation, operating the model for two shifts will 
reduce costs from $7-13 to $5-7^ a ton. Operating costs in model 300-F will 
be reduced from fyh.jk to $3-88 a ton. In operations where the finished feed 
is pelleted or bagged there appears to be less saving. However, savings do 
account for about 20 percent reduction in the per ton cost. 

It is impossible to say that all plants should or should not use more than 
one shift. Each plant's situation and production problems are different. 
Therefore management is charged with this decision and it must be made on 
factors at hand. Management should look very closely at the savings possible 
through a two-shift operation. As mentioned earlier, as plant utilization 
approaches capacity the per unit cost is decreased. 



C£ * V. S. GOVERNMENT PRINTING OFFICE : 1968 303-k95/5li